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2013 (11) TMI 1169 - AT - Central ExciseEligibility for Cenvat credit - Service Tax paid on Goods Transport Services – Period of Limitation - Waiver of Pre-deposit - Whether during the period from June, 2006 to December, 2009 and from Feb. 2010 to Dec.2010, the appellants were eligible for cenvat credit of service tax paid on GTA services availed for transportation of the finished goods from the factory to the customer’s premises – Held that:- Relying upon ABB Ltd. Vs. Commissioner [2009 (5) TMI 48 - CESTAT, BANGALORE ] - only normal limitation period would be available and only the cenvat credit demand would be within time - the appellant’s plea that their sales were on FOR destination basis is not acceptable, as the conditions as prescribed in the Board’s Circular dated 23.08.2007 have not been satisfied. There is nothing in the appellant’s contracts with their customer from which it can be inferred that during the transit, the risk of the damage to the goods or loss of the goods was of the appellant and that the outward freight was integral part of the assessable on which excise duty had been paid - during the period from 1.4.2008, Rule 2 (l) of the Cenvat Credit Rules, 2004 had been amended and as such, there was no ambiguity for this period, that cenvat credit in respect of the outward freight from the factory upto to the customer’s premises would be available only if the customer’s premises is the place of removal - this is not case for total waiver – appellant are directed to deposit an amount of Rupees One Lakh as deposit – Partial stay granted.
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