2018 (2) TMI 375

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..... a Kumar Tripathi (AC) AR  Per: Anil Choudhary The issue in this appeal by the assessee engaged in manufacture of Forging and Flanges is that, whether they are entitled to Cenvat Credit on the outward transportation/freight incurred on clearance of the finished products for making delivery of the same from the factory gate to the buyer's premises, through the transport agencies. The appe .....

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..... n from the place of removal. Further, the inclusive part states  and includes services used in relation to setting up.., inward transportation of inputs or capital goods and outward transportation upto the place of removal. 4. According to learned Commissioner the Second Clause restricts transport service credit upto the place of removal. When these two clauses are read together, it becomes .....

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..... of removal was the factory gate. Under such circumstances, I find that the show cause notice issued invoking the extended period of limitation is bad and the same is not sustainable. The show cause notice have been issued for the period January, 2005 to August, 2006 on 19 October, 2007 which is clearly beyond 12 months from 10 September, 2006 (date of filing return). Accordingly, I set aside the .....

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