Sundram Fasteners Ltd Versus Commissioner of CGST & Central Excise, Puducherry Commissionerate
Central Excise
2018 (2) TMI 212 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 23-11-2017
E/42174/2017 – 43023/2017
Central Excise
Ms. Sulekha Beevi C.S. Member (Judicial)
Shri M Kannan, Advocate – For the Appellant
Shri S. Govindarajan, AC (AR) – For the Respondent
ORDER
The appellants are engaged in the manufacture of steel forgings. They are availing the facility of cenvat credit on inputs, capital goods and input services. During verification it was noticed that the appellant had availed credit on outward transportation services, which in the view of the department was not admissible.
2. Show Cause Notice was iss
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ts upto the buyer's premises, when the delivery is on F.O.R basis is settled by various decisions of the Hon. High Court as well as the Tribunal as under :-
a. The Commissioner of Central Excise, Coimbatore Vs M/s.Aqua Flow, Coimbatore 2015-TIOL-2531-HC-MAD-CX
b. Commissioner of C.EX. & S.T., LTU, Bangalore Vs ABB Limited 2011 (23) S.T.R. 97 (Kar.)
c. Commr. Of Cus. & C.EX., Hyderabad-III Vs Grey Gold Cements Ltd 2014 (34) S.T.R. 809 (A.P.)
d. Commissioner of C.Ex., Nagpur Vs Ultratech Cement Ltd. 2010 (20) S.T.R. 577 (Bom.)
e. M/s.Madras Cements Ltd Vs 1) The Additional Commissioner of Central Excise, Bangalore, 2) The Commissioner of Central Excise (Appeals-I), Bangalore 2015-TIOL-1682-HC-KAR-CX
f. Commissioner Vs Ellora Time Ltd. 2
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rated the findings in the impugned order.
6. Heard both sides. The Ld. Counsel for appellant has submitted that the GTA Services were availed for outward transportation of finished goods which were delivered on F.O.R. basis. The issue whether credit is admissible on outward transportation services upto buyer's premises when delivered on F.O.R. basis is settled by the decisions relied by the Ld. Counsel. Further the Board Circular also clarifies the same. It is also submitted that in similar matter, the Tribunal have remanded the matter to the adjudicating authority to look into the documents and decide whether the said decisions are applicable. Following the same, I am of the view that the documents requires reconsideration by the adjudica
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