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Kyungshin Industrial Motherson Ltd. Versus Commissioner of Central Excise, Chennai

2015 (10) TMI 1339 - CESTAT CHENNAI

Availment of CENVAT Credit - GTA Services - Held that:- Both the Lower Authorities held that the place of removal is at factory gate and no evidence produced claiming that sale is on F.O.R destination basis. On perusal of the copy of the agreement dt .....

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on and the unit price is inclusive of freight and other charges. The Co-ordinate Division Bench of Tribunal in the case of Ultra Tech Cement Vs CCE & ST Rohtak (2014 (10) TMI 679 - CESTAT NEW DELHI) decided the very same issue and held that credit is .....

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bove that the sale is on FOR Destination basis - Decided in favour of assessee. - Appeal No. E/S/41499/2014 & E/41229/2014 - Final Order No. 40277/2015 - Dated:- 13-3-2015 - R. Periasami, Member (T),J. For the Appellant : Mr M Loganathan, AGM For the .....

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lates to denial of cenvat credit availed on GTA outward transport service of ₹ 12,099/-. The Commissioner (Appeals) upheld the adjudication order and held that even though the cenvat credit is allowable on principle for GTA on sale on F.O.R bas .....

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o M/s.Hyundai Motor India. As per the agreement, the sale price includes freight, packing, forwarding, loading and unloading upto the point of delivery. He produces copy of purchase agreement dt. 24.1.2002 and the purchase order dt. 26.3.2010, 6.4.20 .....

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ubmits that appellants have failed to produce documentary evidence before the appellate authority. 5. Heard both sides. The short issue relates to availment of cenvat credit on GTA outward transport service. Both the Lower Authorities held that the p .....

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