9911796707
TMI Blog2011 (5) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... - Mr. P.G. Chacko, J. Shri Manish Mohan, Authorised Representative (SDR), for appellant Shri Rajiv Luthia, Chartered Accountant, for respondent This appeal of the Revenue is directed against order-in-appeal No.125/2009 dated 4.11.2009 passed by the Commissioner of Central Excise (Appeals), Mumbai-II, wherein the appellate authority allowed to the assessee CENVAT credit on outward transportation of final products. In the impugned order, the Commissioner (Appeals) did not consider the admissibility of CENVAT credit on other services as he took the view that the question of admissibility of CENVAT credit on other services was beyond the scope of the Tribunal s remand order dated 12.6.2009. Against this part of the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply and sales on FOR destination , and the freight did not form the price of the excisable goods, the requirements of the Board s Circular having not fulfilled, the benefit allowed under Punjab Haryana High Court is not applicable in this case. In another part of the memo of appeal, the appellant has stated thus:- The reliance placed by the Hon ble Tribunal on the decision of Punjab and Haryana High Court in the case of Gujarat Ambuja Cements Vs Union of India 2009 (14) STR 3 (P H) is not applicable to the present dispute as the facts involved are clearly distinguishable in this case. The limited issue that came up for consideration before the Hon ble Punjab Haryana High Court was whether the service of transportation upto the custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 830-CESTAT-BANG-LB. Reliance has also been placed on the Hon ble Bombay High Court s decision in Coca Cola India Pvt. Ltd. vs. CCE, Pune-III 2009 (242) ELT 168 (Bom.). The learned consultant has claimed that the freight charges involved in the outward transportation of their final products from the factory to the customer s premises were also included in the transaction value of the goods and that Central Excise duty thereon was paid and recovered from the customers. It is claimed that the place of removal of the goods was the customer s premises and, therefore, in terms of the definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004, the GTA services utilised for such outward transportation qualify to be input service a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices availed by a manufacturer for outward transportation of final products from the place of removal have to be treated as input service under Rule 2(1)(ii) of the Cenvat Credit Rules, 2004 and the credit on such input services has to be allowed. It is clear from the above order of the Commissioner (Appeals) that there was no attempt by him to consider whether the relevant conditions stipulated by CBEC in circular dated 23.8.2007 had been satisfied by the assessee in support of their claim for CENVAT credit on GTA service used for outward transportation of final product. The order of the Commissioner (Appeals) cannot be accepted as a speaking order on the issue handled by him. 6. In the impugned order, the learned Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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