9911796707
TMI Blog2024 (9) TMI 1647X X X X Extracts X X X X X X X X Extracts X X X X ..... CEMENTS LTD. VERSUS THE COMMISSIONER OF CGST CENTRAL EXCISE, TRICHY [ 2024 (7) TMI 680 - CESTAT CHENNAI] where it was held that 'the Tribunal had considered the definition of input services prior to 01.04.2008 as well as after 01.04.2008 and held that the credit is eligible.' The matter requires to be remanded to the Adjudicating Authority for ascertaining the place of removal and also for considering whether the appellant is eligible for Cenvat Credit of service tax paid on outward transportation. The impugned orders are set aside - Appeal allowed by way of remand. - HON BLE MS. SULEKHA BEEVI.C.S., MEMBER (JUDICIAL) AND HON BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) For the Appellant : Shri R. Parthasarathy, Consultant For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Adjudicating Authority to ascertain the place of removal and thereby look into the application of the Larger Bench decision in the case of The Ramco Cements Limited [2023 (12) TMI 1332 Cestat Chennai-LB] Interim Order No. 40020 / 2023 dated 21.12.2023. It is prayed that the appeals may be disposed accordingly. 3. The Ld. AR Shri M. Selvakumar and Ms. Anandalakshmi Ganashram appeared for the department. 4. Heard both sides. 5. The issue of eligibility of credit on outward transportation of goods has been considered by the Tribunal in the appellant s own case for different periods and the matters have been remanded. The Tribunal observed in Final Order No. 40835 / 2024 dated 10.07.2024 in Appeal No. E/42590/2018 as under:- 5. The issue to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid upto the place of removal for the disputed period. In other words if the freight element is included in the assessable value for payment of excise duty, the credit of service tax paid on such freight charges is eligible. 7. In the appellant s own case vide Final Order No. 41027/2023 dated 07.11.2023, the Tribunal had considered the definition of input services prior to 01.04.2008 as well as after 01.04.2008 and held that the credit is eligible. 8. In such circumstances, we are of the considered opinion that the matter requires to be remanded to the Adjudicating Authority who is directed to verify the documents and ascertain the place of removal. In case buyer s premises is the place of removal, the appellant would be eligible for cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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