2013 (5) TMI 2

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..... nd the place of removal of goods shall be the destination of the consumer - Held that:- The question which arises for consideration in appeal before the Tribunal is whether the place of removal is the factory premises of the appellant or the point of delivery to the consumer. Such question is a disputed question of law and facts - No substantial question of law arises for consideration at the stag .....

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..... of cement and is paying excise duty. The issue is the payment of service tax on outward transportation of goods. Rule 2(1)(ii) of the Cenvat Credit Rules has been amended w.e.f. 01.04.2008. The learned Tribunal has granted benefit of the outward transportation on the goods transported till March, 2008, but denied the same benefit in respect of goods transported on or after 01.04.2008 in view of t .....

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..... he point of delivery to the consumer. We find that such question is a disputed question of law and facts. We do not find that any substantial question of law arises for consideration at the stage of waiver of pre deposit of the amount of duty. However, at the oral request of the appellant, we grant four weeks time to the appellant to deposit the amount of Rs.1 crore as directed by the Tribunal. .....

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