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2017 (1) TMI 1069 - AT - Central ExciseCement and clinker - CENVAT credit - GTA services - denial on the ground that the sale has happened at the factory gate and the credit of tax paid on GTA cannot be allowed - Held that: - reliance placed by Revenue in the case of LAFARGE INDIA LTD Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2014 (10) TMI 297 - CHHATTISGARH HIGH COURT], where it was held that in case of sale at the place of destination, the assessee is only entitled to claim credit of service tax on GTA, provided the amount paid was integral part of price of the goods - In the present case, the transportation cost has been included in the assessable value and as such the facts of the case is different from the one referred to by the Revenue. In the said case, it was clearly recorded that the freight charges were not integral part of the price of the goods. In case of transportation of Cement from the respondent's unit to customers’ premises on FOR destination basis, the credit was admissible as the sale has taken place when the customer takes delivery of the goods. The cost of transportation has been included in the assessable value and as such, the impugned order permitted the credit as legally eligible. Credit allowed - appeal dismissed - decided against Revenue.
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