2026-VIL-903-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Cenvat Credit on Outward Freight Charges for the period April 2005 to December 2009 - Whether the appellant is entitled to claim Cenvat Credit for Service Tax paid on outward freight charges when goods are cleared and delivered to the customer's premises with the manufacturer bearing freight and insurance costs – HELD - For the period till March 31, 2008, the manufacturer is eligible for full Cenvat Credit for Service Tax paid on outward freight charges without any restriction, as the statutory provisions of Rule 2(l) of CCR, 2004 permitted credit for clearance of final products "from the place of removal" without specifying limitations. For the period from April 1, 2008 onwards, although the rule was amended to state "upto the place of removal," the manufacturer remains entitled to Cenvat Credit because the documentary evidence including purchase orders clearly establishes that the goods are sold on a "for destination" basis with the manufacturer bearing freight and insurance costs, thereby making the customer's premises the actual place of removal where ownership passes to the buyer - Additionally, the demand for the extended period is set aside on the ground of time-bar because the appellant was duly registered, had filed regular returns showing Cenvat credits, and no suppression has been made out as the demand was quantified using the manufacturer's own financial statements, indicating full departmental knowledge of the transactions - The impugned order is set aside and the appeal is allowed
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