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Commissioners of Central Excise, Customs and Service Tax-Surat-II Versus Panoli Intermediates (india) Pvt Ltd

2015 (8) TMI 302 - CESTAT AHMEDABAD

Benefit of Cenvat Credit - GTA services - outward GTA service credit was availed by the appellant with respect to services availed after the place of removal - Held that:- The definition of inputs service is given in Rule 2 (l) of the Cenvat Credit R .....

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comes the ‘place of removal’. The entire transportation cost and transit insurance are paid by the appellant. - Decided against Revenue. - Appeal No : ST/10155/2014 - Order No. A/10625 / 2015 - Dated:- 8-5-2015 - Mr. H.K. Thakur, J. For The Appellant .....

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peal) has allowed the benefit of Cenvat Credit on GTA services by setting aside the order-in-original dated 19.02.2013 under which the said credit was disallowed on the ground that outward GTA service credit was availed by the appellant with respect .....

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f the Cenvat Credit Rules, 2004. Learned Authorised Representative made the Bench go through the grounds of appeal and the definition of place of removal given in Section 4 (3) (C) of the Central Excise Act, 1944 and argued that CBEC Circular No. 97/ .....

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that the delivery of goods to the buyers from the factory is on FOR destination basis and invoice raised show that agreed price is inclusive of transportation charges also. Learned Advocate relied upon the case law of Commissioner of Central Excise .....

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tion charges, inclusion of transport charges in price of goods, payment of transit insurance etc., are the relevant considerations to ascertain place of removal . It is also clarified that place of delivery has been taken a place where the property i .....

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s and perused the case records. The definition of inputs service is given in Rule 2 (l) of the Cenvat Credit Rules, and conveys that Cenvat Credit is admissible to an assessee upto the place of removal . The Place of removal has been defined in Secti .....

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xcisable goods have been permitted to be stored without payment of duty. (iii) A depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, from where su .....

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