Case Law Details
Commr. of Central Excise Vs Anmol Biscuits Ltd. (CESTAT Kolkata)
Hon’ble Supreme Court in the case of CCEx.,Belgaum Vs. Vasavadatta Cements Ltd. : 2018 (11) GSTL 3 (SC) held that that the assessee is legally eligible to avail credit on outward transportation availed from place of removal upto a certain point, whether it is a depot or customer’s premises.
Our view gets support from the amendment which has been carried out by the rule making authority w.e.f. 1-4-2008 vide Notification No. 10/2008-C.E. (N.T.), dated 1-3-2008 whereby the aforesaid expression “from the place of removal” is substituted by “upto the place of removal”. Thus from 1-4-2008, with the aforesaid amendment, the Cenvat credit is available only upto the place of removal whereas as per the amended Rule from the place of removal which has to be upto either the place of depot or the place of customer, as the case may be.
In the instant case, the availment of credit on outward transportation from factory gate to customer’s place pertains to period prior to April 2008 i.e. prior to period when the definition of input service was amended. Since the credit eligibility finally stands decided by the Apex Court in favour of assessee, the impugned order is liable to be sustained and I do so.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
