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2015 (5) TMI 982 - CESTAT MUMBAI

2015 (5) TMI 982 - CESTAT MUMBAI - 2016 (41) S.T.R. 773 (Tri. - 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 .....

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the expenditure for the clearances of the goods up to port is borne by the 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 .....

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11/09, and No. PIII/VM/238/2009 dated 6/11/2009 passed by the Commissioner 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 produ .....

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issued proposing recovery of inadmissible Cenvat credit alongwith interest 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 .....

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