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Commissioner of Central Excise, Delhi-III Versus M/s Asian Color Coated Ispat Ltd.

2015 (12) TMI 1394 - CESTAT NEW DELHI

Denial of CENVAT Credit - service tax paid on the freight charges for transportation of goods up to the buyer's premises - transportation service has not been used either directly or indirectly in or in relation to manufacture of assesse's final prod .....

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of loss or damage to the goods during transit to the destination; and that the freight charges were an integral part of the price of the goods. The term 'place of removal' has been defined in section 4(3)(c) of the Central Excise Act, 1944, which al .....

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considered as the "place of removal" and as per the definition of input service, the freight payable for such transportation of goods will be considered as input service for the purpose of taking cenvat credit. - Decided against Revenue. - Excise App .....

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nal against the impugned order dated 23.10.2013 passed by the Commissioner (Appeals) Central Excise, Gurgaon, wherein cenvat credit of service tax paid on the freight charges for transportation of goods up to the buyer's premises has been allowed .....

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e said service has no nexus with the manufacturing of the final product by the assessee. 2. I have heard the Ld. Counsel for both the sides and perused the records. 3. It is an admitted fact that supply of the finished goods by the Respondent to its .....

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t the goods have been delivered at the buyer's premises and the transit insurance/ freight charges have been borne by the Respondent. 4. The definition of 'Input Service' contained in Rule 2L of the Cenvat Credit Rules, 2004 takes within .....

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ion to the purchaser at his door step; that the Respondent bore the risk of loss or damage to the goods during transit to the destination; and that the freight charges were an integral part of the price of the goods. The term 'place of removal .....

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