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Agi Glaspca Versus Commissioner of Customs, Central Excise And Service Tax, Hyderabad-IV

2015 (9) TMI 306 - CESTAT BANGALORE

Denial of CENVAT Credit - goods transport agency service - Held that:- prior to 01.04.2008 when the inclusive part of the definition allowed CENVAT credit in respect of outward transportation from the place of removal, would be valid and credit will .....

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lants have taken CENVAT credit in respect of transportation from a point "beyond the place of removal". Moreover, it is the claim of the appellant that they had sold the goods on "FOR" destination basis and therefore, the credit was admissible even i .....

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nal Order No.20584/2015 - Dated:- 6-3-2015 - B S V Murthy, Member (T),J. For the Appellant : Ms Sudeshna Baneya, Adv. For the Respondent : Mr Pakshi Rajan, AR ORDER Per: B S V Murthy: Appellants are manufacturers of glass bottles and other glass prod .....

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ation of their final products from their factory to the customers' premises. It was submitted that according to terms of delivery, the price is all inclusive and terms of delivery are "FOR" customer site. The appellants paid service tax .....

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2005, it was observed that appellant was not entitled to the credit of service tax on outward transportation of finished goods. When the Superintendent of Central Excise of the concerned range informed the appellant that the service tax paid on outw .....

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- towards interest. Thereafter, proceedings were initiated by issue of show-cause notice on 10.06.2008 taking a view that appellant was not eligible to avail CENVAT credit beyond the place of removal and proposal was made to appropriate the amounts p .....

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paid and imposed penalty equal to the amount of CENVAT credit demand. On an appeal filed by the appellant, the learned Commissioner (Appeals) reduced the penalty to ₹ 3,33,357/- but otherwise upheld the demand and interest. 4. Aggrieved by the .....

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tion was admissible to them. It was submitted that appellants were selling their goods on "FOR" destination basis and during the relevant time from January 2005 to December 2006, CENVAT credit was admissible from the place of removal. The H .....

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