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TMI Blog2017 (1) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 8421 of the Central Excise Tariff Act, 1985. The department issued a Show-cause Notice dated 13.7.2009 proposing to recover Cenvat credit of service tax paid under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A of Central Excise Act, 1944 and also proposing to impose interest and penalty. The appellant filed a reply and the Deputy Commissioner vide his Order-in-Original dated 13.11.2009 confirmed the demand and ordered recovery of Cenvat credit of Rs. 1,65,051/- availed by the appellant being service tax paid on 'outward transportation' during the period from November 2007 to January 2009 and also imposed penalty of equal amount under Rule 15(2) of the Cenvat Credit Rules,2004. Aggrieved by the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L-1682-HC-KAR-CX, which has been subsequently followed by Mumbai Bench of the Tribunal in the case of M/s Indo Count Industries Ltd. Vs. C.C.E. & S.T., Kolhapur [2016-TIOL-691-CESTAT-MUM]. He further submitted that C.B.E.C. has issued Circular No. 988/12/2014-CX dated October 20, 2014, wherein in paragraph 5, the Board has clarified as under :- "5) It is reiterated that the place of removal needs to be ascertained in term of provisions of Central Excise Act, 1944 read with provisions of the Sale of Goods Act, 1930. Payment of transport, inclusion of transport charges in value , payment of insurance or who bears the risk are not the relevant considerations to ascertain the place of removal, the place where sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar dated 20.10.2014 and the judgment of the Hon'ble High Court of Karnataka in the case of Madras Cements Ltd. cited supra, provided the adjudicating authority satisfies with regard to the terms and conditions of the sale with the buyer and the passing of ownership and the property in the goods. For that purpose, this case needs to be remanded to the original adjudicating authority with direction to examine the right of the appellant to claim Cenvat credit on outward transportation after 1.4.2008 on the basis of documents produced by him and keeping in view the Circular of the Board and judgement of the jurisdictional High Court in the case of Madras Cements Ltd. Accordingly, I allow the appeal partially for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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