TMI Blog2015 (5) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... - Considering the fact that in the case of Ambuja Cement Eastern [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], the Hon'ble High Court held that if the goods are sold on FOR basis, and if the freight is not included in the assessable value and the assessee has not complied with the condition of the CBEC circular No. 97/8/07 dated 23.8.07, the assessee is not entitled to take Cenvat credit on ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nown to the department. In these circumstances, I hold that extended period of limitation is rightly invoked. - Decided against the appellant. - Excise Appeal No. 59444-59445 of 2013-Ex (SM) - - - Dated:- 22-1-2015 - Ashok Jindal, Member (J),J. For the Petitioner : Shri Bipin Garg, Adv. For the Respondent : Shri G R Singh, AR ORDER Per: Ashok Jindal: The appellants are in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was imposed. For the subsequent show cause notice, demand was confirmed along with interest and penalty of ₹ 50,000/- was imposed on the appellant. Aggrieved from the said orders appellant is before me. 2. Shri Bipin Garg, advocate, learned Counsel for the appellants appears and submits that the appellant is selling goods to their customers on FOR basis and for freight charges no duty is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble High Court held that if the goods are sold on FOR basis, and if the freight is not included in the assessable value and the assessee has not complied with the condition of the CBEC circular No. 97/8/07 dated 23.8.07, the assessee is not entitled to take Cenvat credit on outward transportation service. Therefore, I hold that in this case, appellants are not entitled to take Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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