2021 (9) TMI 495

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..... ndent ORDER RAMESH NAIR The issue involved is that whether the appellant is entitled for the Cenvat Credit in respect of service tax paid on outward transportation of finished goods upto the depot of the appellant when the valuation was done under section 4A of Central Excise Act. 2. Shri Vinay Kansara, Learned counsel appearing on behalf of the appellant submits that the Learned Commissioner .....

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..... lutely identical. Considering the Chhattisgarh High Court decision in the case of Ultratech Cement and Rallis India Limited of this tribunal and board circular dated 02.02.2016 held that whether valuation is done under 4 or 4A of Central Excise Act, the depot being place of removal the credit upto depot on outward transportation is admissible. The decision of tribunal dated 31.10.2017 is reproduce .....

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..... 2006. It is his contention that in view of the Para-4 of the said circular, the credit of Service Tax paid on the Outward Freight in case of clearances upto the place of depots is admissible, irrespective of the fact, whether the goods are chargeable to excise duty at specific rate or ad valorem rates on the basis of valuation under Sec 4 or 4A of the CEA, 1944. 4. Ld AR for the Revenue reiterat .....

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