{"id":251594,"date":"2021-07-22T16:00:01","date_gmt":"2021-07-22T10:30:01","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=251594"},"modified":"2021-08-06T11:34:59","modified_gmt":"2021-08-06T06:04:59","slug":"cenvat-credit-3","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/22\/cenvat-credit-3\/","title":{"rendered":"CESTAT | Admissibility of the Cenvat Credit in respect of outward GTA; Tribunal allows appeal"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Customs, Excise and Services Tax Appellate Tribunal (CESTAT): <\/strong>The Coram of Ramesh Nair (Judicial Member) and Raju (Technical member) allowed an appeal which involved the issue of admissibility of the Cenvat Credit in respect of outward GTA.<\/p>\n<p style=\"text-align: justify;\">Mr Mrugesh Pandya, counsel appearing on behalf of the appellant submitted that on the identical facts, in the appellant\u2019s own case Cenvat Credit had been allowed by this Tribunal in the case of <em>Ultratech Cement Ltd<\/em> 2007 (6) STR 364 (Tri. Ahd) and <em>Sanghi Industries Ltd<\/em>. 2019 (369) ELT 1424 (Tri- Ahd) and that the issue was no longer in dispute.<\/p>\n<p style=\"text-align: justify;\">The Tribunal carefully perused the submissions and observed that facts and documents showed that sale of goods is on FOR basis, the freight was paid and born in bond by the appellant. Sale price was inclusive of freight on which excise duty was charged. The Tribunal further reiterated the observation made by the Tribunal in order no. A\/10338 of 2021 dated 28-01-2021 and M\/10118 of 2021 dated 03-06-2021.<\/p>\n<p style=\"text-align: justify;\"><em>\u201c4. I have carefully considered the submission made by the both the sides and perused the records. I find that there is no dispute that original authority has gone through the document such as sale invoices, LR copies &amp; CA Certificate and allowed the credit considering the sale is on FOR basis. On careful perusal of the invoices, I find that invoices clearly mentioned a condition that the sale is on FOR basis and risk upto the destination is covered. It is also not the case of the department that outward transit insurance was paid by the consignee. In this case it is clear that the sale is on FOR basis and sale invoices itself is a kind of contract and no further contract is required to ascertain that whether the sale is on FOR basis or not. Therefore, there is no dispute that sale is on FOR basis and hence credit is admissible. As regard the judgment cited by Learned Authorized Representative on ULTRATECH CEMENT LTD- 2018 (9) GSTL 337 (S.C.) &amp; NCL INDUSTRIES LTD.- 2020-TIOL-1149-CESTAT-Hyderabad. I find that this tribunal in the case of ULTRATECH CEMENT LTD- 2007 (6) S.T.R. 364 (Tri.- Ahd.) &amp; SANGHI INDUSTRIED LTD-2019 (369) ELT 1424(Tri-Ahmd). Carefully considering the judgment of Hon\u2019ble Supreme Court allowed the credit holding that on the same type of transaction, the sale is on FOR basis. After the Supreme Court judgment in ULTRATECH CEMENT LTD. the board has also issued a Circular No. 97\/8\/2007-ST. The decision of this tribunal in the case of ULTRATECH CEMENT LTD &amp; SANGHI INDUSTRIED LTD. has been upheld by the Hon\u2019ble Gujarat High Court.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>4.1 In this position of law, I find that as regard Hyderabad bench judgment in the case of NCL Industries firstly, it has not considered theboards circular issued subsequent to the Hon\u2019ble Supreme Court in ULTRATECH CEMENT LTD. secondly, this tribunal is bound by the jurisdictional High Court judgment i.e. in the case of ULTRATECH CEMENT LTD AND SANGHI INDUSTRIES LTD. passed by the Hon\u2019ble Gujarat High Court. Therefore, the judgment cited by Shri. Sanjiv Kinker, Learned superintendent (AR) appearing on behalf the revenue are clearly distinguished.<\/em><\/p>\n<p style=\"text-align: justify;\">The Tribunal allowed the appeal holding that the present case involved the same facts.[Banco Products Ltd. v. C.C.E. &amp; S.T., <a href=\"http:\/\/www.scconline.com\/DocumentLink\/u0IP8Xpz\"><b>2021 SCC OnLine CESTAT 316<\/b><\/a>, decided on 30-06-2021]<\/p>\n<hr \/>\n<p><span style=\"color: #008080;\">Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical member) allowed an appeal <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[34164,6651,29785,46556],"class_list":["post-251594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cenvat-credit","tag-cestat","tag-law","tag-outward-gta"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CESTAT | Admissibility of the Cenvat Credit in respect of outward GTA; 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Tribunal partly allows appeal","author":"Editor","date":"April 1, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) partly allowed an appeal where the issue was whether the appellant was entitled to Cenvat credit of Service Tax paid on Outward Transportation Service for clearance of Excisable Goods by the appellant. 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Facts of the case were such that appellants were engaged in manufacturing of wheels and components for cars, jeeps, tractors, commercial vehicles, etc. and were registered with the Central Excise Department. It was\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":243541,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/08\/cestat-at-the-time-of-entertaining-the-refund-claim-the-issue-of-admissibility-of-the-cenvat-credit-cannot-be-raised-tribunal-allows-appeal\/","url_meta":{"origin":251594,"position":2},"title":"CESTAT | \u201cAt the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised\u201d: Tribunal allows appeal","author":"Editor","date":"February 8, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned orders wherein their refund claim lying unutilized in their cenvat credit account was denied to the appellant on the ground that the service on which they are taken the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":238497,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/","url_meta":{"origin":251594,"position":3},"title":"CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue","author":"Editor","date":"November 4, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member), dismissed an appeal filed by the Revenue alleging that the amendment of word \u201cfrom\u201d in the phrase \u201cclearance of final products from the place of removal\u201d to \u201cupto\u201d would not change the position of law as regards outward\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":254820,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/28\/is-sales-commission-an-admissible-input-service\/","url_meta":{"origin":251594,"position":4},"title":"CESTAT | Is sales commission an admissible input service; is it eligible for cenvat credit? Tribunal answers","author":"Editor","date":"September 28, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) allowed an appeal which was filed against the order of the adjudicating authority wherein they had rejected the refund claim on the ground that sales commission is not input service and also on the ground that the appellant\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":252612,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/12\/exempted-goods\/","url_meta":{"origin":251594,"position":5},"title":"CESTAT | Is there a requirement to pay 10% of value of exempted goods in terms of Rule 6(3) of Cenvat Credit Rules, 2004? Tribunal answers","author":"Editor","date":"August 12, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed the appeal in which the issue was that whether the appellant was required to pay 10% of value of exempted goods in terms of Rule 6(3) of Cenvat Credit Rules,\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/251594","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=251594"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/251594\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=251594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=251594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=251594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}