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TMI Blog2017 (11) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... s admissible for outward transportation of finished goods only upto the place of removal. That the place of removal for Central Excise law being the factory gate, the appellants are not eligible for credit beyond the factory gate upto the buyer s premises on the service tax paid on outward transportation. Show Cause Notices were issued for the period 8/2007 to 5/2008 and after due process of law, the original authority disallowed the credit, confirmed the demand and imposed penalties. The appellant filed appeal before the Commissioner (Appeals) who vide order dated 1.2.2011 had allowed the credit. Against this department filed appeal before the Tribunal and vide order dated 31.8.2015, the Tribunal remanded the matter to the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals)has wrongly placed reliance on the case of CCE, Nagpur Vs Ispat Industries Ltd - 2015 (324) ELT 670 S.C. The Ld.Counsel submitted that in their own case vide decision reported in 2016 (43) STR 418 (Tri-Chennai) the Tribunal had held the issue in favour of appellant. The Ld.Counsel relied on the following judgements in which the issue is held in favour of assesse. The Commissioner of Central Excise, Coimbatore Vs M/s.Aqua Flow, Coimbatore - 2015-TIOL-2531-HC-MAD-CX Commissioner of C.EX.& S.T., LTU, Bangalore Vs ABB Limited - 2011 (23) S.T.R. 97 (Kar.) Commr.Of Cus.&C.EX., Hyderabad-III Vs Grey Gold Cements Ltd - 2014 (34) S.T.R. 809 (A.P.) Commissioner of C.Ex., Nagpur VsUltratech Cement Ltd. - 2010 (20) S.T.R. 577 (Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during removal of excisable goods would depend upon the place of removal as per the definition. In case of a factory gate sale, sale from a non-duty paid warehouse, or from a duty paid depot (from where the excisable goods are sold after their clearance from the factory), the determination of the place of removal does not pose much problem. However, there may be situations where the manufacturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract / agreement (i) the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular credit is admissible on outward transportation upto the buyer s premises. Similar view is taken by various High Courts of Karnataka, Andhra Pradesh, Bombay, Gujarat. Following the said decisions, I am able to safely conclude that credit would be admissible upto the buyer s premises, if the condition in the Circular No.97/8/2007-ST dt.23.8.2007 is satisfied or sale is on FOR basis or the ownership rests with the manufacturer till the goods are delivered to the buyer s premises. However, the evidences in this regard having not dealt with in the impugned order, I am of the view, that the matter requires to be remanded to the Commissioner (Appeals) who shall look into the evidence / documents furnished by the appellant and consider the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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