India Cements Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
CESTAT held that that the credit on outward transportation from the place of removal upto the buyers’ premises / dealers for period upto 31.03.2008 is eligible.
FULL TEXT OF THE CESTAT CHENNAI ORDER
The above matters have come up for hearing as per the remand order of the Hon’ble High Court dated 23.9.2021 in CMA No. 2244 to 2246/2012. These appeals were earlier disposed of by the Tribunal in a batch of cases vide Final Order No. 859 to 976/2011 dated 27.7.2011 whereby the Tribunal allowed the appeals filed by the assessees and rejected the appeals filed by Revenue. The department filed appeals before the Hon’ble High Court and vide the above stated common judgment, the Hon’ble High Court has remanded the matter with the following directions:-
“7. In the instant case also, the Tribunal had followed the decision of the High Court of Karnataka in ABB Limited (supra) and held in favour of the assessee.
8. In the light of the judgment passed by the Hon’ble Division Bench as noticed above, this matter also needs to be remanded to the Tribunal to take a fresh decision and to decide as to the applicability of the two decisions of the Hon’ble Supreme Court, which according to the assessee, are in their favour.
9. In the light of the above, these Civil Miscellaneous Appeals are disposed of by remanding the matter to the Tribunal for fresh consideration in accordance with law, after hearing the parties on the applicability of the above referred judgments of the Hon’ble Supreme Court. Consequently, the substantial questions of law are left open. No costs.”
Hence these appeals are once again before us.
2. The learned counsel Shri S. Muthuvenkataram appeared for the appellant in M/s. India Cements Ltd. and learned consultant Shri R. Parthasarathy, appeared for the appellant in M/s. Madras Cements Ltd.
3. The learned AR Ms. Sridevi Taritla appeared for the Respondent Department.
4. The period of dispute in the appeals are as under:-
