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2019 (3) TMI 107 - AT - Central ExciseCENVAT Credit - input service - GTA Service - place of removal - 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. Hon’ble Supreme Court in the case of Ultra Tech Cement [2018 (2) TMI 117 - SUPREME COURT OF INDIA] has held that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises was not admissible to the respondent - the subsequent Circular issued in 2018 does not help the appellant because once the Hon’ble Apex Court has declared the law, the Circular issued by the Board cannot override the judgment of the Apex Court - thus, credit not allowed. CENVAT Credit - CHA Service - Held that:- The services rendered by CHA falls under the definition of input service and therefore the appellants are entitled to the CENVAT credit on CHA services - credit allowed. CENVAT credit - insurance service - Held that:- Perusal of the amendment in the input service w.e.f. 01/04/2011, it is found that General Health insurance is excluded from the definition of input service - credit not allowed. 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 - penalty also not sustainable. Appeal allowed in part.
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