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TMI Blog2024 (10) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant for outward transportation of goods on Free on Road (FOR) destination basis from the factory gate or depot of the appellant to the premises of the customers - HELD THAT:- The Revenue has not disputed that the cement is sold on FOR basis as per the allegations made in the show cause notice. Once the sale is on FOR destination basis, the ownership in the goods gets transferred only at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of credit of service tax paid on Goods Transport Agency Service GTA availed by the appellant for outward transportation of goods on Free on Road FOR destination basis from the factory gate or depot of the appellant to the premises of the customers under Rule 2 (l) of the Cenvat Credit Rules, 2004 CCR, 2004 . 2. The appellant is engaged in the manufacture of cement and clinker and has been availi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and the learned Authorised Representative for the Revenue both agree that the issue raised in the present appeal is squarely covered by the decision of the Supreme Court in Commissioner of Customs and Central Excise Vs. Roofit Industries Ltd. 2015(319) ELT 221 (SC) and Commissioner of Central Excise Vs. M/s. Emco Ltd. 2015(8) TMI 200 (SC) and further by the decision of the Larger Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice. Once the sale is on FOR destination basis, the ownership in the goods gets transferred only at the customer s premises and, therefore, the present appeal needs to be allowed in favour of the appellant in terms of the decision of the Larger Bench referred above. 5. We, therefore, hold that the appellant is entitled to avail the cenvat credit of service tax paid on GTA Services for o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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