9911796707
TMI Blog2015 (12) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Soda Lye, Caustic Soda Flake, Liquid Chlorine, Hydrochloric Acid and Bleach Liquor. The appellant avails Cenvat credit of Central Excise duty and service tax paid on the inputs and input services respectively, used in, or in relation to manufacture of final products. During the disputed period, the appellant had availed cenvat credit of service tax paid on outward freight (transportation charges), which was denied in the adjudication order on the ground that incurrence of freight charges are in relation to movement of goods from beyond the place of removal i.e. the factory gate, and as such, taking of Cenvat credit is outside the scope and purview of the Cenvat statute. The said views taken by the adjudicating authority was upheld by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Chattisgarh) to substantiate that the amount paid by the appellant for the GTA service was not integral part of the price of the goods, and as such, service tax paid on such GTA service shall not be available to the appellant as Cenvat credit. 5. I have heard the ld. Counsel for both the sides and perused the records. 6. The purchase orders issued by the buyer is relevant for consideration of the issue as to whether service tax paid on GTA service will be eligible to the benefit of cenvat credit. In this context, the relevant terms and conditions in the purchase contract entered into between the buyers M/s. Indian Farmers Fertiliser Cooperative Ltd. (IFFCO) and the appellant are extracted herein below:- "5. Transaportation is included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tech Cement (supra), wherein it has been held that if under the terms of the contract, the sale takes place at the destination, then that place will be considered as the place of removal and service tax paid on GTA service for transporting the goods, up to the destination, will be available for Cenvat credit. Further, placing reliance on the decision of this Tribunal in the case of Associated Strips Ltd. -Vs.- CCE, New Delhi [2002 (143) ELT 131 (Tri.-Del.)] and the Judgment of Hon'ble Supreme Court in the case of Escorts JCB Ltd. -Vs.-CCE, New Delhi [2002 (146) ELT 31 (S.C.)], the CBEC vide Circular dated 20.10.2014 has clarified that the place where sale has taken place or when the property in goods passes from the seller to the buyer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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