2022 (4) TMI 364

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..... issible - reliance can be placed in the case of AMUL INDUSTRIES PVT. LTD VERSUS C.C.E. AND S.T., RAJKOT [ 2018 (2) TMI 473 - CESTAT AHMEDABAD] and MODERN PETROFILS DTY DIV VERSUS C.C.E. S.T. -VADODARA AND ASSOCIATED POWER STRUCTURES PVT LTD VERSUS C.C.E. S.T. -VADODARA [ 2017 (9) TMI 206 - CESTAT AHMEDABAD] . Appeal allowed - decided in favor of appellant. - Excise Appeal No. 11086 of 2019 - A/10301/2022 - Dated:- 6-4-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri Saurabh Dixit (Advocate) with for the Appellant Shri Ghanshyam Soni, Joint Commir. (Authorised Representative) for the Respondent ORDER This appeal is directed against Order-In-Appeal No.VAD-EXCUS-001-APP-06-2019-20 dtd. 10.04.20219 passed by the Com .....

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..... ellant has preferred this appeal before the Tribunal. 3. The learned counsel, Shri Saurabh Dixit appearing on behalf of the appellant submits that Appellant had exported manufactured goods to overseas customers, through courier and availed Cenvat Credit thereof. The impugned order holds that since factory gate/ port of export is the place of removal, transportation beyond it is not eligible for Cenvat Credit. The impugned order failed to appreciate that picking up goods from factory gate of the Appellant and delivering it upto customer doorstep abroad, is one single transaction and cannot be vivisected for upto port of export and beyond port of export at all. As such, the credit for such single transaction therefore is legally available .....

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..... ted to the Appellant vide OIO dtd. 02.05.2016 by treating such courier service to be valid input services. 6. He further submits that given the interpretational issue involved, specially when the matter is well covered vide catena of decision available on the issue, neither extended period of limitation be invoked nor any penalty can be imposed on the Appellant. That the bonafide belief entertained by the Appellant cannot be doubted in the circumstances. 7. Learned Joint Commissioner (Authorized Representative) Shri Ghanshyam Soni appearing for the Revenue relies on the impugned order and reiterated the finding of impugned order. He submits that credit is not permissible beyond the factory gate viz. place of removal. 8. I have cons .....

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