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TMI Blog2017 (11) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... in cases where the ownership of the goods remains with the seller, till it is delivered to the buyer's premises, assessee would be eligible for taking cenvat credit on outward transportation services - also, reliance placed in the decision in the case of M/s Madras Cements Ltd Versus The Additional Commissioner of Central Excise, The Commissioner of Central Excise (Appeals-I) [2015 (7) TMI 1001 - KARNATAKA HIGH COURT], where it was held that Since we are of the opinion that the sale had concluded only after the delivery of the goods was made at the address of the buyer, in the facts of the present case assessee would be entitled to the benefit of CENVAT credit on Service Tax paid on outward transportation of goods by the assessee even afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s indicated that the goods are to be delivered on F.O.R. Destination. Appeal E/41853/2017 3.1 The appellants are engaged in manufacture of Power Steering Column assembly and Power Steering Components AND availed credit on outward transportation for clearance of finished goods from the factory to the buyer's premises. Department was of the view that credit is not admissible for such outward transportation charges since buyer's premises cannot be considered as 'place of removal'. SCN after adjudication, culminated in confirmation of the demand which was upheld by the original authority as well by the Commissioner (Appeals). Hence this appeal. 3.2 On behalf of appellant, Ld. Counsel Ms. S.Sridevi adverted to page ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant, Ld. Counsel Ms. Minchu Mariam Punnoose adverted to pages 63 to 75 of the appeal paper book which contain various invoices in which it is indicated that the delivery is on FOB Destination. She has also drawn to the agreement of the appellant with IOCL in which it is shown that the goods are to be delivered at the buyer's premises showing the element of indemnity rests on the appellant till the goods are delivered. A separate Indemnity Bond to this extent is also executed between the parties. Appeal E/42106/2017 6.1 the facts of the case are that appellant are engaged in manufacture of cement and are availing the cenvat credit of duty paid on inputs, capital godos and service tax paid on input services. During scrutin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spat Industries Ltd. - 2015 (324) ELT 670 (SC) , wherein the Hon'ble Apex Court has held that place of removal is the factory gate and it cannot be the buyer's premises. It is also added by Ld. AR that definition of 'place of removal' given in the Central Excise Act has to be applied to the words place of removal used in the definition of 'input services'. Therefore the appellant cannot avail the credit on outward transportation services beyond the factory gate and upto the buyer's premises. 8. Heard both sides. The issue that arising for consideration in these appeals is whether the appellants are eligible for cenvat credit of outward transportation charges beyond the factory gate and upto the place of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Gala Precision Technology Pvt. Ltd. Vs CCE - 2013-TIOL-853-CESTAT-Mumbai (3) Rohit Surfactant Pvt. Ltd. Vs CCE - 2014 (33) STR 194 (Tri-Del.) (4) Surya Wires Pvt. Ltd. Vs CCE - 2014-TIOL-2566--CESTAT-Del. (5) Power Build Ltd. Vs CCE - 2014 TIOL-685-CESTAT-Ahmd. (6) Menon Pistons Ltd. Vs CCE - 2015 (40) STR 283 (Tri-Mum.) (7) New Allenberry Works Vs CCE - 2015 (37) STR 303 (Tri-Del) (8) Madras Cements Ltd. Vs CCE - 2015 (40) STR 645 (Kar) (9) CCE Vs Lucas TVS Ltd. - 2016 (43) STR (Tri Chennai) (10) Birla Corporation LTd. Vs CCE - 2016-TIOL-2082-All (11) Bhilai Iron and Steel Processing Co. Ltd. Vs CCE - 2016-TIOL-2092-CESTAT-Del. (12) Hindustan Coca Cola Beverages Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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