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2015 (10) TMI 2222 - CESTAT NEW DELHI

2015 (10) TMI 2222 - CESTAT NEW DELHI - TMI - Denial of Input service Credit - outward transportation service - Held that:- Commissioner (Appeals) has examined the issue and the goods have been sold by the respondent at the place of buyer i.e. on FOR destination basis. In that view, the place of removal is the place of buyers premises. Therefore, I do not find any infirmity in the impugned order. Same is upheld. - Decided against Revenue. - Excise Appeal No. 58037 of 2013-Ex (SM) - ORDER NO. FO/ .....

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ation service as they have delivered goods at their depot and are not entitled to avail cenvat credit on services availed beyond the place of removal. 3. Heard the parties. Considered the submissions. 4. I have gone through the impugned order. In the impugned order, learned Commissioner has examined the issue in the light of CBEC Circular 97/8/2007 ST dated 23.8.07 and thereafter made the following observations: 6.1 The term Outward transportation up to place of removal has been discussed under .....

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e goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. The circular clarifies that, in such case, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under Section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale .....

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rms in the purchase order, the risk to the material during transit is also on their part. In this regard the appellant also produced Xerox copies of the purchase orders of the party F.O.R. delivery basis. Assignment of job for transportation of Cement, Bill of the Transporter and Consignment Note. 7.1 On going through the above said documents, I find that the documents, produced by the Appellant are in agreement with their above contention. Thus, I find in the instant case, the criterion for ava .....

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