9911796707
TMI Blog2022 (4) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... the cenvat credit taken in the relevant columns alongwith other details as required. Thus, no case of suppression, mis-representation or fraud is made out against the appellant. The Tribunals, High Courts and even the Supreme Court have taken divergent views on the subject of allowability of credit on outward GTA. Finally, the CBIC has issued a circular in the year, 2018 mentioning four rulings of Hon ble Supreme Court in Roofit [ 2015 (4) TMI 857 - SUPREME COURT ], Ultratech [ 2018 (2) TMI 117 - SUPREME COURT ], Ispat Industries, [ 2015 (10) TMI 613 - SUPREME COURT ] etc. wherein divergent views have been taken and thereafter have given instruction to the Field Officer to take a pragmatic view in the matter of allowability of outward GT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value under Section 4 of the Central Excise Act, 1944. The appellant had sold the goods from their factory premises to customers and were paying service tax on the outward freight incurred by the appellant under reverse charge mechanism. The appellant had availed cenvat credit of ₹ 93,873/- of such service tax paid under reverse charge mechanism on GTA services (outward transportation of goods by road from factory premises to customers) during the period from April; 2016 to March; 2017. The revenue entertained a view that such GTA services was not covered within the definition of input services as only outward transportation upto the place of removal was covered within the term of input services and in this case, factory gate was th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit was discovered during the course of audit and the assessee had been submitting monthly returns showing availment of subject credit and since such returns do not require listing of goods or services on which credit taken, therefore, the assessee cannot be held guilty of suppression of facts with intent to evade duty, hence extended period was held to be not invokable. 6. Learned Counsel further relies on decision given by Division Bench of this Tribunal in the case of M/S Ultratech Cement Ltd. Vs. CCE, Kutch vide Final Order No. A/10373/2019 dt. 25.02.2019 on identical facts in which it was held the issue was not free from doubt and right from introduction of cenvat credit scheme under Cenvat Credit Rules, the outward GTA wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ispat Industries, etc. wherein divergent views have been taken and thereafter have given instruction to the Field Officer to take a pragmatic view in the matter of allowability of outward GTA. Thus, evidently the issue was open to more than one interpretation and thus the dispute raised by the Department is debatable and subject to different interpretation. In this view of the matter, I hold that the extended period of limitation is not available to Revenue. Accordingly, I hold the show cause notice is hit by limitation. 9. In view of my findings, I allow the appeal and set aside the impugned order. The appellant is entitled to consequential benefits, in accordance with law. (Pronounced on 30.03.2022). - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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