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2015 (10) TMI 1339 - CESTAT CHENNAI

2015 (10) TMI 1339 - CESTAT CHENNAI - TMI - 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. 24.1.2002 and copy of purchase order dt. 26.3.2010, 6.4.2010 produced by the appellant. I find that the terms of supply is inclusive of freight, loading, unloading etc. and upto the point of destination a .....

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ransport service as it is evident from the above 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 Respondent : Mr M Rammohan Rao, DC (AR) ORDER As the issue lies on a short compass, after dispensing with the requirement of predeposit, with the consent of both sides, I proceed to take up the appeal itse .....

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ubmits that they have supplied auxiliaries to 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, 6.4.2010 wherein the price is on F.O.R. basis. He relied on Tribunal's decision in Ultra Tech Cement Vs CCE & ST Rohtak - 2014-tiol-1934-CESTAT-Del. 4. Ld. Authorized Representative for the Revenue reiter .....

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