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Commissioner of Central Excise Meerut II Versus M/s. Bajaj Hindustan

2015 (10) TMI 2285 - CESTAT NEW DELHI

CENVAT Credit - GTA Service - Held that:- It is not in dispute that the respondent has not complied with the condition of CBEC Circular No. 97/8/2007-ST dated 23.8.07 i.e. cost of transportation has been borne by the respondent. Insurance cost of tra .....

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97/8/2007-ST dated 23.8.07 - Respondent has correctly availed cenvat credit on outward transportation service. Reliance placed by the Revenue in the case of Lafarge India Pvt. Ltd. vs. CCE Raipur (2012 (8) TMI 627 - CESTAT, NEW DELHI) has no relevan .....

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- Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri G R Singh, AR For the Respondent : Shri P K Mittal, Advocate ORDER Per Ashok Jindal : Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) has dro .....

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llant is manufacturer of sugar and molasses and they are selling the goods upto to the place of buyers. They are bearing the cost of transportation. They are having ownership of goods till goods reaches upto the place of buyer and also bears the insu .....

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portation service beyond the place of removal, i.e. factory. In these set of facts, show cause notice was issued. Cenvat Credit is sought to be denied which was affirmed by the adjudicating authority. On appeal before learned Commissioner (Appeals) h .....

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ent is not entitled to take Cenvat credit beyond the place of removal, that is factory in the light of decision of Lafarge India Pvt. Ltd. vs. CCE Raipur [ 2012 (1) ECS (3) Tri-Del)]. Therefore, respondent is not entitled to take cenvat credit. 4. He .....

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