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M/s Pearl Engineering Polymers Ltd. Versus Commissioner of Central Excise, Pune-III

2015 (5) TMI 982 - CESTAT MUMBAI

Denial of CENVAT Credit - appellant had availed Cenvat credit of service tax paid on the freight charges for outward transportation of the goods cleared for export from the factory - Held that:- Both the lower authorities have confirmed the demand of Cenvat credit on the GTA for period April 2008 –Jun 2008 on the ground that prior to April, 2008 Cenvat Credit on outward transportation was available on the service used for clearances of the goods from the place of removal whereas after April 2008 .....

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exporters and in the present case also the export price is CIF therefore place of removal in case of export stand extended up to port. The transportation incurred for clearances of the goods from factory to the port is within the term of "clearances of goods up to the place of removal" therefore GTA is a service in the present case covered under the definition of input service even after amendment vide notification No. 10/2008-CE (N.T.). In this position, I am of the considered view that the Ce .....

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of Central (Appeals), Pune-III, wherein Ld. Commissioner upholding the demand of Cenvat credit, rejected the appeals of the appellant. 2. The facts of the case is that appellant is manufacturer of Pet Polyester Chips falling under Chapter No. 39 of the Central Excise Tariff 1985. The appellant is availing Cenvat Credit facility in respect of input/capital goods and input services used in the manufacture of the final product. During the course of scrutiny of the records of the appellant it was n .....

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t and penalty for wrong availment of Cenvat Credit. Show cause notices were adjudicated wherein demand of Cenvat Credit was confirmed and penalty and interest were demanded. Aggrieved by the said orders, appellant filed appeals before the Commissioner (Appeals) who upheld the demand and rejected the appeals. 3. None appeared on behalf of the appellant nor any request for adjournment found on record. Therefore I proceed to decide the matter on merit. 4. Shri. Ashutosh Nath, Asstt. Commissioner (A .....

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