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TMI Blog2016 (9) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, the appellant has included the outward freight charges in the value of the goods being sold to their buyers for the purpose of payment of duty of Central Excise – appellant entitled to CENVAT credit – appeal allowed – decided in favor of appellant. - Appeal No. ST/52005/2016-ST(SM) - Final Order No. 53188/2016 - Dated:- 24-8-2016 - Mr. Ashok K. Arya, Member (Technical) Shri Rohit Choudhary, Advocate for the appellant Ms. Preeti Khiwani, Advocate Shri M.R. Sharma Shri R.K. Mishra, ARs for the respondent ORDER Per Ashok K. Arya Both sides have been heard. 2. The matter concerns with disallowing the Cenvat credit for the service tax paid on input service of outward freight (GTA Service). 3. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m where the excisable goods are to be sold after their clearance from the factory;] from where such goods are removed. (ii) From the above, the legal position is that if the sales takes place from a premises after its removal from the factory, then such place will be treated as place of removal and Rule 2(l)(ii) of Cenvat Credit Rules, 2004 provides that input service credit on the outward transportation is admissible up to the place of removal. Thus, when the Rule 2(l)(i) of CCR 2004 is read with Section 4(3) of Central Excise Act, 1944, the only conclusion that can be drawn is that credit of service tax on the outward transportation is admissible up to the place of removal, from where the sale of goods took place. (iii) From the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri M.R. Sharma and Shri R.K. Mishra reiterated the findings given in the orders of lower authorities. 5. I have carefully considered full facts of the case and the submissions of both sides along with the case laws cited. 6. As per definition of Input Service given in Rule 2(l)(ii) of Cenvat Credit Rules, 2004 (CCR) the service tax paid on the value of input service of outward freight can be availed as credit by the appellant manufacturer. The total period involved is January 2011 to April, 2013 for which five separate SCNs (Show Cause Notices) were issued for respective periods. These SCNs were decided by single O-I-O, and thereafter by the impugned order in appeal upholding the O-I-O saying that Cenvat credit of outward transporta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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