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TMI Blog2016 (8) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ples and graphite products which are dutiable and the appellants pay the duty regularly and avail the benefit of credit on certain services as input service under Rule 2(l) of the Cenvat Credit Rules 2004. On scrutiny of the records for the period September 2009 to December 2010, it appeared that the appellants have wrongly availed cenvat credit of service tax paid on transportation and freight charges in respect of transportation of finished goods from the factory gate to the consumer premises. On these allegations the show-cause notices were issued denying irregular credit of Rs. 3,92,177/- (Rupees Three Lakhs Ninety Two Thousand One Hundred and Seventy Seven only) and Rs. 2,88,904/- (Rupees Two Lakhs Eighty Eight Thousand Nine Hundred an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the price of the goods delivered at customer s premises. Hence place of removal is the factory gate in this case. In the same para the learned Commissioner has observed as under: "9. Further I find in findings from para 10 to 11.6 of the orders-in-original the original authority has clearly brought out that the assessee has not fulfilled the above condition as there was no documentary proof to the effect that freight charges were an integral part of the price of the goods sold for delivery at the customers premises, the assessee is not eligible to avail credit on service tax paid on outward freight charges from the place of removal and disallowed the claim". 2.1. Further in para 11, the learned Commissioner (Appeals) has observed as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outward transportation. 4. After considering the submissions made by both the parties and perusal of the records, I am of the considered opinion that the impugned order is liable to be set aside and I set aside the same by remanding both the appeals to the original adjudicating authority with a direction to consider the claim of the appellant with regard to cenvat credit on outward transportation. The appellant will be at liberty to produce all the documents justifying the availment of cenvat credit on outward transportation and after considering all the documents, the adjudicating authority shall pass a speaking order after complying with the principles of natural justice. With this both the appeals are allowed by way of remand. ( Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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