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Commissioner of Central Excise & Customs, Raipur Versus M/s. Century Cement

2015 (10) TMI 2222 - CESTAT NEW DELHI

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 .....

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Ashok Jindal, Member (Judicial) Shri R K Grover, AR : For the Appellants Shri Sanjay Grover, Advocate : For the Respondent ORDER Per Ashok Jindal : Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) has allowed input s .....

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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 exam .....

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wherein it has been clarified that, there may be the situation where the manufacturer/ consignor may claim that the sale has taken place at the destination point because in terms of the sale contract / agreement (i) the ownership of goods and the pr .....

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(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 c .....

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. 7. In the present case, the Appellant has submitted that as per the terms, of the contract / agreement/ purchase order with the buyer the price is inclusive of freight i.e. F.O.R. destination and no other amount on account of freight has been charg .....

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erial 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 Not .....

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ion as stipulated in the above cited boards circular i.e. (i) the ownership and the property remained with the seller of the goods till its delivery in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of o .....

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