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TMI Blog2019 (9) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT Credit Rules, 2004. Learned Authorised Representative was unable to bring any provision that does so to our notice. The decision of the Hon ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [ 2018 (2) TMI 117 - SUPREME COURT ] has also equally made clear that the law as settled by decision of the Larger Bench would hold for the period prior to 1st April 2008. Appeal allowed - decided in favor of appellant. - CENTRAL EXCISE APPEAL NO: 86185 of 2014 - A/86227/2019 - Dated:- 3-5-2019 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE DR SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Rajesh Chhibber, Advocate for the appellant Shri Ajay Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larger bench supra. 3. Learned Authorised Representative contends that, in addition to the issue of the eligibility for credit on tax paid on unitlisation of goods transport agency for outward movement, the fundamental premise in grant of CENVAT credit is the inclusion of such inward costs in the assessable value of final products which justified the conclusion of the adjudicating authority. He places reliance on the findings of the Commissioner to the effect that 16.2 From the verification report of the Deputy Commissioner as above, I agree that notice is entitled to take Cenvat Credit of service tax paid on the above mentioned freight charges. However, in respect of other clearances I have no hesitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, directly or indirectly, in the clearance of the goods from the factory. 8.3 The question now arises as to whether such transportation can be said to be a service used, directly or indirectly, in relation to the clearance of the goods from the factory. This question does not appear to have been answered in Gujarat Ambuja Cements case, nor was it considered in NHK Springs case. Input service as defined under Rule 2(l)(ii) is any service used, directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal. The learned SDR has noted the conjunction used in the definition and argued that any service to qualify as input service should be shown to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not in any way impinge upon claim for credit under CENVAT Credit Rules, 2004. Learned Authorised Representative was unable to bring any provision that does so to our notice. The decision in re Indian Japan Lighting Pvt Ltd predates the decision of the Larger Bench of the Tribunal in re ABB Ltd which has clearly held '18. For admissibility to credit for outward transportation there is no requirement that the cost of freight should enter into the transaction value of the manufactured goods. According to the department, since the cost of outward transportation does not form part of the transaction value of the manufactured goods as defined in Section 4 of the Central Excise Act, 1944, any service tax paid for the ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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