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2015 (3) TMI 339 - AT - Central ExciseWaiver of pre deposit - Denial of CENVAT Credit - GTA service - Inclusion of freight charges in basic price - Held that:- Applicant produced Invoice copy No.S001448, dated 09.08.2011 raised on KSCSC, Ernakulam and in the body of the invoice, it has been mentioned as ‘Total assessable value including transport charges’. The Adjudicating authority also examined the Purchase Order No.9991, dated 19.07.2011 produced by the assessee, which includes the basic price [excluding VAT per quintal]. The Board Circular stipulates that the freight charges were an integral part of the price of the goods. The Adjudicating authority rejected the contention of the applicant on the ground that they have not produced the Tender copy. Prima facie, we find from the invoice and purchase order that the freight was included in the value. The applicant has made out a strong prima facie case for waiver of the pre-deposit of entire amount. Accordingly, pre-deposit of duty along with interest is waived till disposal of the appeal. - Stay granted.
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