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TMI Blog2024 (9) TMI 1589X X X X Extracts X X X X X X X X Extracts X X X X ..... the terms and conditions of the supply and the observations of the Adjudicating Authority, it is absolutely clear that there is no dispute that the sale of goods gets completed only at the buyer s premises therefore, since the appellant is under obligation to deliver the goods at the customer s premises, the sale gets completed only after delivery of the goods. In this fact, all the expenses till the delivery of the goods deemed to have been included in the sale value of the excisable goods. Therefore, for the purpose of Cenvat credit, since the expenses upto the delivery of goods is includible in the excisable goods and excise duty was paid thereon, such services are eligible input service and credit is admissible, as held by this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed up to delivery of goods at the customer s place are considered as the service up to the place of removal therefore, the service availed before delivery of goods is eligible Input service. He submits that this issue is no longer res-integra as the same has been decided in favour of the assessee in various judgments. He placed reliance on the following judgments : - (a) Sanghi Industries Limited vs. CCE, Kutch (Gandhidham) - 2019 (369) ELT 1424 (Tri. - Ahmd.) - Affirmed by Hon ble Gujarat High Court vide its judgment dated 23.01.2020 in R/Tax Appeal No. 698/2019. (b) Bharat Fritx Werner Limited vs. CC. Tax, Bangalore 2022 (66) GSTL 434 (Kar.) (c) Schaeffler India Limited vs. CCE ST, Vadodara Order No. 12290/2019 (d) AK Automatics vs. CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions made by both the sides and perusal of record, we find that the sale of goods is on FOR basis. The contract with the buyer for supply of goods is extracted below:- 4.8. On perusal of purchase order No. 031 dated 27.01.2014 (relied upon document) the following points can be concluded:- (a) the supplies are to the Original Equipment Manufacturers (OEMs). Such OEMs place composite Purchase Orders on them and also fix the schedule of the supply. In all such Purchase orders the sale is complete only when the goods are delivered as per the purchase schedule. (b) With respect to OEMs, the Contracts/Purchase Orders specifically contemplate and in fact stipulate that the sale takes place on delivery at the factory premises of the OEMs. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollect back the goods. (g) The conditions of the purchase order are very strict towards delivery schedule and it is the responsibility of the assessee i.e. the seller to deliver the goods at the place of the buyer strictly as per schedule. 4.9. Based on the need, after the goods handed over to the transporter for delivery to the OEMs and as a necessary incident of such transportation, situations arise whereby the transporter is required to temporarily store the goods in Godown before actual delivery is effected to OEMs. Such situation may arise on account of change in schedule of delivery affected by the OEMs and other needs involved in transportation and various other ground realities. Further as per the purchase order the delivery schedul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e customer s premises, the sale gets completed only after delivery of the goods. In this fact, all the expenses till the delivery of the goods deemed to have been included in the sale value of the excisable goods. Therefore, for the purpose of Cenvat credit, since the expenses upto the delivery of goods is includible in the excisable goods and excise duty was paid thereon, such services are eligible input service and credit is admissible, as held by this Tribunal in the case of Sanghi Industries Limited vs. CCE, Kutch (Gandhidham) - 2019 (369) ELT 1424 (Tri. - Ahmd.) and Ultratech Cement Limited vs. CCE, Bhavnagar 2007 (6) S.T.R. 364 (Tri. - Ahmd.). Both the decisions of this Tribunal have been upheld by Hon ble Gujarat High Court. 7. As re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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