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2019 (1) TMI 56 - AT - Central ExciseCENVAT Credit - input service - outward freight for transporting finished goods from the factory to the buyer’s premises - place of removal - Department alleged that since the factory gate is the ‘place of removal’ for the goods cleared by the assessee and the outward freight which is used for clearance of final products beyond the factory gate did not fall within the purview of definition of ‘input service’ as per Rule 2(l) of CCR, 2004 - Held that:- In the present case as per the purchase orders, the appellant is supposed to supply the goods at the buyer’s premises and the price of the goods include outward freight - the various circular issued by the Board in the year 2007, 2014 clearly show that evidences of the parties is to be ascertained as to when the property in the goods passes along with the other documents i.e. purchase order, invoices etc. - there is no infirmity in the impugned order demanding the cenvat credit wrongly availed by the appellant. Extended period of limitation - penalty - Held that:- There were divergent views during the period in dispute on the issue, therefore the allegation of suppression with intent to evade payment of duty is not sustainable - the demand beyond the normal period of limitation is set aside as there was no intention to evade payment of duty - the penalties imposed on the appellant are also not sustainable and hence set aside. The impugned orders in respect of the demand for the normal period with interest is upheld and penalties are set aside - appeal allowed in part.
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