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TMI Blog2021 (6) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... n landline phones connection provided at the residence of employees/officers of the assessee, M/s. Hindustan Zinc Ltd. is having their plant at Rajpura, Dariba, Rajsamand (Rajasthan). The assessee was engaged in the manufacture of Zinc/Lead & other metal concentrates and registered with the Department. In the course of inquiry by the Department with regard to cenvat credit on the above two issues, the appellant by their reply dated 4.3.2009 provided therein the appropriate details regarding cenvat credit. It appeared to Revenue that the cenvat credit on the aforementioned two items have been wrongly taken in terms of Rule 3 read with Rule 2(l) of Cenvat Credit Rules, 2004. It also appeared to Revenue that the definition of 'input service' c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case is factory gate as the goods were finally assessed at factory gate and central excise duty was paid on self-assessment basis." 3. Accordingly, show cause notice dated 7.4.2009 was issued for the period 30th April, 2008 to December, 2008 proposing to disallow the cenvat credit on the outward freight incurred by the appellant for transporting the goods from the factory to the port of export for the purpose of export on FOR basis, and also for disallowing of cenvat-credit input tax on fixed land line phone at the residence of the employees/officers of the assessee. The appellant contested the show cause notice. At para-1.1 of the reply to the show cause notice, the appellant stated that they have sold their goods on FOR basis i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice, it can be alleged that the assessee has taken cenvat credit of service tax paid on outward transportation by road, (Goods Transport Agency Service) from the factory to customer's place only. Further, observing that there is specific allegation that cenvat credit on GTA has been availed after removal of goods to customer's premises, not for export. 5. Being aggrieved, the appellant appealed before the Commissioner (Appeals), who also upheld the disallowance of credit relying on the order-in-original. 6. Ld. Counsel for the appellant has taken me through the facts, particularly the facts mentioned at page no.107 of the paper book, where they have annexed a certificate issued by the Unit Head of the appellant (A Public ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contrary finding of fact. In this view of the matter, the ground regarding disallowance of credit on outward transportation is allowed. 9. So far the ground regarding disallowance of cenvat credit on charges on landline telephone is concerned, regarding fixing of land line at the residence of the employees/officers, I find that the appellant have not taken specific plea that the phones were provided at the residence of the key officers, which are required to be in touch with the Plant and affairs of the company. In this view of the matter disallowance of cenvat credit amounting to Rs. 11,302/- is upheld. Accordingly, the appeal is allowed in part. The appellant shall be entitled to consequential benefit in accordance with law. The penalti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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