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TMI Blog2016 (5) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants are engaged in the manufacture of Resin, Catalyst, etc. liable to central excise duty. They are availing cenvat credit of duty paid on capital goods and input services. The Revenue entertained a view that the appellants availed cenvat credit of service tax paid on GTA services on outward transport and the same is not permissible as the sale was on ex-fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty is paid on such price. The goods cleared from their factory, through transit and till delivery to the buyer at their premises, remained property of the appellant only. On acceptance of the goods upon delivery in the buyers premises, the payment is released. The property in goods remained with the appellant and as such, they are eligible for input credit paid on transportatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) on the decision of Kolkata High Court in Vesuvious India Ltd. - 2014 (34) STR 26 (Kolkata) is correct. He further submitted that outward transportation of the goods upto the premises of buyers is not input service in terms of Rule 2 (l) of Cenvat Credit Rules, 2004. 4. Heard both the sides and examined the appeal records. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the credit on outward transportation service is rightly eligible. The Hon'ble Karnataka High Court in the case of Madras Cements Ltd. (supra) examined the issue in detail and held that when the sale is concluded only after the delivery of the goods in the buyer's premises, the assessee will be entitled for the benefit of credit of service tax paid on outward transportation of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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