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TMI Blog2013 (12) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit of service tax paid on the outward transportation charges for delivery of goods to customer’s premises after clearance thereof from the factory. Two show-cause notices, namely, C.No.V(4)8/Adjn/SSL/DGP-I/2007/2040 dated 24.08.07 for recovery of Rs.3,13,000/- (which was availed as credit on outward freight in the month of Jan.07) and C. No.V(4)/13/Adjn/SSL/DGP-I/08/783 dated 14.02.08 for recovery of Rs.2,30,342/-(which was availed as credit on outward freight in the month of Feb.06) have been issued. It is alleged that the credit on the outward freight charges from the factory gate to the customer’s premises is not admissible. Show-cause notice dt.24.08.07 was adjudicated vide O/O No.18/AC/Dgp-I/2007-08 dated 14.02.08 confirming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2007 (210) ELT 188 (SC), in case of CC, Amritswar Vs. Enkay (India) Rubber Com. Ltd. as reported in 2008 (224) ELT 393 (P & H) and in case of CCEx., Jalandhar Vs. B. C. Kataria as reported in 2008 (221) ELT 508 (P & H). In view of these facts, it has been requested to set aside the order of the ld. Commissioner (Appeals) and remand back the case for fresh adjudication. 3. The ld. A.R. appearing for the Revenue, reiterated the grounds of appeal. 4. The ld.Advocate appearing on behalf of the respondent, has stated that the Revenue has not disputed the admissibility of cenvat credit. They have however challenged the power of Commissioner (Appeals) to remand back the case to the original authority. 5. Heard both sides and perused the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory ; from where such goods are removed. It is thus clear that outward transportation charges upto a customers premises, can be treated as eligible input services provided it fulfills the various criterias laid down under Cenvat Credit Rules, 2004 and Section 4 of the Central Excise Act, 1944. I also find that the Board’s Circular No.97/8/2007-ST dated 23.08.2007 issued from F.No.137/85/2007-CX.4, held that for a manufacturer/consignor, the eligibility to avail credit of the service tax paid on the transportation during removal of excisable goods would depend upon the place of removal as per the definition of ‘place of remov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, uphold the findings of the Commissioner (Appeals) that the credit on the said outward freight could be admissible provided the respondent fulfill all the conditions laid down in Boards Circular No.97/8/2007-ST dated 23.08.2007. 8. In so far as the power of remand by the ld. Commissioner (Appeals) is concerned, I find that this issue has been considered earlier by various appellate authorities. I find that there are catena of judgement on this subject, namely, (i) MIL India Ltd. Vs. CCEx., Noida as reported in 2007 (210) ELT 188 (SC), (ii) CC, Amritswar Vs. Enkay (India) Rubber Com. Ltd. as reported in 2008 (224) ELT 393 (P & H) and (iii) CCEx., Jalandhar Vs. B. C. Kataria as reported in 2008 (221) ELT 508 (P & H) holding that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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