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2024 (5) TMI 887 - CESTAT KOLKATACENVAT Credit - input services (outward freight charges) have been used “subsequent to the place of removal” - HELD THAT:- In the present case, the Appellant has produced Chartered Accountant’s Certificate to the effect that the Appellant is responsible for delivery of the goods upto the doorstep of the buyers. This Certificate also shows that the Appellant has borne freight charges and has not passed on the burden to the buyer. Therefore, the facts are identical to the cited case of Ultratech Cement Ltd [2019 (2) TMI 1487 - CESTAT AHMEDABAD] and M/s. Sanghi Industries Ltd. [2019 (2) TMI 1488 - CESTAT AHMEDABAD] cases decided by the Ahmedabad Bench. The Cenvat Credit is specifically denied to the Section 4 goods, since abatement is provided for the outward freight charges for arriving at the assessable value. Notably such abatement is available even if the outward freight charges are collected from the buyers as held in Ispat Industries case [2015 (10) TMI 613 - SUPREME COURT] by the Hon’ble Supreme Court - the Cenvat Credit taken on the Service Tax paid on outward freight charges cannot be denied to the Appellant. The Appellant governed by Section 4A valuation for their clearance, cannot be denied the benefit of Cenvat Credit on the Service Tax paid on outward charges - Appeal allowed.
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