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2015 (5) TMI 444 - CESTAT NEW DELHIRefund claim - GTA services - Reversal of CENVAT Credit under Protest - confirmation of the cenvat credit demand along with interest and imposition of penalty - Held that:- When the refund claim sanctioned to the respondent is consequent upon the Commissioners (Appeals) order dated 28.04.2010,which subsequently had been upheld by the Tribunal on 5.9.2012, the sanction of the refund claim is in order. - Decided against the revenue. Cenvat credit refund of ₹ 5,63,172/- for the period from May, 2008 to August, 2008 - Held that:- Commissioner (Appeals) had relied upon the Boards Circular dated 23.08.2007 clarifying that cenvat credit of service tax paid on the outward transportation of the finished goods upto the place of removal is admissible in case of sale of goods on FOR destination basis and in this regard, relying upon the judgment of the Honble Punjab & Haryana High Court in the case of Ambuja Cement Ltd. Vs. Union of India - [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT] and also the judgment of the Karnataka High Court in the case of ABB Ltd. (2009 (5) TMI 48 - CESTAT, BANGALORE), has held that the cenvat credit of service tax paid in respect of outward transportation of the goods upto the customers premises on FOF basis is available to the respondent for the period w.e.f. 1.4.2000. It is seen that in this regard, he has not discussed at all as to whether the Respondents sales were on FOR destination basis and if so, what is the evidence. - Matter remanded back for denovo consideration.
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