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2021 (8) TMI 649 - CESTAT NEW DELHICENVAT Credit - input services - service tax paid on outward transportation of finished goods i.e. transportation of goods - place of removal - time limitation - HELD THAT:- On perusal of the excise invoices issued by the appellant to their buyer M/s General Motors India Pvt. Ltd., being invoice dated 31 July, 2012, it is evident that freight is not a part of the sale price, and freight has been shown separately after charging the excise duty on the ex-factory price. Thus, under the Sale of Goods Act, in view of the terms of sale between the parties, the property in the goods is transferred on the event of goods being delivered to the transporter by the seller for delivery to the buyer, unless otherwise so stipulated in the contract - in the facts and circumstances, the place of removal is the factory gate of the appellant seller - the appellant have been rightly denied Cenvat credit on merits. Time limitation - HELD THAT:- The appellant is registered unit and have been in LTU for most of the period under dispute. LTU was created by the Department to cater to the large assesses for smooth assessment and compliance of the tax liability. In LTU there are few number of assesses, as compared to the normal Commissionerate and hence the Department has a better grip and knowledge about affairs of a manufacturing unit in the LTU jurisdiction. Further, it is an admitted fact that the appellant have been filing regular returns with the Department - there is no mala fide on the part of the appellant in having taken credit, which has been duly recorded in the books of account ordinarily maintained in the normal course of business - the extended period of limitation is not invokable. Appeal allowed in part.
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