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TMI Blog2019 (7) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... he buyer's premises. The Department was of the view that the place of removal can only be the factory gate and therefore, the Outward Transportation beyond the factory gate is not eligible for credit. 1.3 A Show Cause Notice dated 20.01.2017 was issued for the period from April 2013 to March 2016 proposing to recover the wrongly availed credit along with interest and also for imposing penalties. After due process of law, the Original Authority confirmed the demand along with interest and imposed equal penalty. In appeal, the Commissioner (Appeals) vide impugned order dated 22.11.2018 upheld the same. Hence, this appeal. 2.1 On behalf of the appellant, Ld. Counsel Ms. S. Sridevi submitted that the appellant had cleared the goods on FOR sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the credit on Outward Transportation of Goods up to the buyer's premises is not eligible when the factory gate is the place of removal. 3. Ld. AR Shri. B. Balamurugan, appearing on behalf of the respondent, supported the findings in the impugned order. He adverted to the discussions made in the order passed by the authorities below and argued that the appellants have not produced sufficient evidence to establish that freight charges have been included in the assessable value and that the buyer's premises is the place of removal. He relied upon the decision of the Hon'ble Apex Court in the case of M/s. Ultratech Cement Ltd. - 2018-TIOL-42-SC-CX (supra) 4. Heard both sides. 5. The issue is whether the appellant is eligible for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of M/s. Ultratech Cement Ltd. - 2019 (2) T.M.I. 1487 (supra) squarely applies. As rightly argued by the Ld. Counsel for the appellant, the Hon'ble Apex Court in the case M/s. Ultratech Cement Ltd. - 2018-TIOL-42-SC-CX (supra) has observed that credit on Outward Transportation of Goods will not be eligible beyond the place of removal. In the present case, the place of removal being the buyer's premises, the appellant is eligible for credit. The Tribunal in the case of M/s. Harita Fehrer Ltd. Vs. Commissioner of G.S.T. & Central Excise, Salem vide Final Order No. 40894/2019 dated 02.07.2019 has considered this issue and allowed the credit in favour of the assessee. 7. After appreciating the facts as well as the evid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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