9911796707
TMI Blog2023 (8) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... cy service - place of removal - appellant selling goods as per the contract at the gate of the buyer s premises - HELD THAT:- The issue has been settled by the Hon ble High Court of Karnataka in the case of Bharat Fritz Werner Ltd. [ 2022 (7) TMI 352 - KARNATAKA HIGH COURT] , wherein the Hon ble High Court held the place of removal is buyer s premises. Following the decision of Hon ble Kar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DAL : The appellant is manufacturer of Refractory products. The appellant is availing cenvat credit on outward freight paid for transportation of goods of their final product up to the place of up to the place of buyer under the goods transport agency service during the period 2005-06 to 2008-09. The Revenue is of the view tha the appellant is not entitled to take cenvat credit on outward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ka High Court as reported in 2011 (23) STR 97 (Kar.), the appellant is entitled to take cenvat credit. For the post period i.e. 01.04.2008 onwards, the contention of the appellant is that appellant being a manufacturer paid service tax on outward freight under the head goods transport agency service for transportation of their final product to the premises of the buyer as per the contract and av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contract at the gate of the buyer s premises in that circumstances whether the appellant is entitled to take cenvat credit on outward freight under goods transport agency service or not? 6. The issue has been settled by the Hon ble High Court of Karnataka in the case of Bharat Fritz Werner Ltd. (supra), wherein the Hon ble High Court held as under:- 18. In the instant cases, the place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aka High Court in the case of Bharat Fritz Werner Ltd. (supra), we hold that as per the contracts, the appellant is required to deliver the goods at buyer s place, therefore, till the goods reaches up to the place of buyer, the ownership of the goods remains with the appellant. In that circumstances, the appellant is entitled to take cenvat credit of service tax paid on outward transportation unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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