2015 (10) TMI 231

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..... Respondent : Shri V P Batra, DR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein input services credit on outward transportation of goods have been denied to the appellant. 2. The facts of the case are that appellant is manufacturer of Steel Billets, Precision Tubes, Wire Rods & wire rounds. In some cases appellant is clearing goods from there factory gat .....

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..... g goods on FOR basis to their customers the contention of the revenue is that as place of removal is factory gate, therefore transportation charges beyond factory gate, they are not entitled to take Cenvat Credit as ownership of the good is with the buyer. In these circumstances, Cenvat Credit on outward transportation services from factory to depot from factory to customers place was denied. Cons .....

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..... ation of goods from factory to the customer's places it is the contention of the ld. Counsel they are complying with the condition of the CBEC circular no.97/8/2007 dated 23.08.2007 as the transportation charges is included in the assessable value and ownership and risk of goods lies with the appellant. Therefore, they are entitled to claim Cenvat Credit on outward transportation services. 5. .....

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..... . Considered the submissions. 7. It is the contention of the Ld. Counsel that they are not charging any freight towards freight charges from the customers when the goods are cleared from the depot This fact is to be examined by the Adjudicating Authority. If the selling price of the goods from factory and from depot are same, in that case appellant is entitled to claim Cenvat Credit on outward tr .....

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..... are same or not and whether the appellant has charged towards freight from their customers toward transportation of goods from factory to depot. 10. In these circumstances, I remand matter back to the Adjudicating Authority for verification purpose and after verification the Adjudicating Authority shall ascertain the liability of the appellant as discussed here in above. With these terms appeal i .....

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