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2015 (12) TMI 1397 - CESTAT NEW DELHI

2015 (12) TMI 1397 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - Service tax paid on outward transportation - Held that:- As per the provisions of section 4 (3) (c) of the Central Excise Act, 1944, the place or removal in this case shall be the buyers factory, where the goods are ultimately delivered by the appellant. Reading of the inclusive part of definition of 'input service' makes the position clear that if the place of removal is premises of consumer, then the assessee shall be enti .....

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id by the buyer to the appellant, in my considered opinion, the service tax component on which the appellant took Cenvat credit is forming an integral part of the price of goods. - No merit in impugned order - Decided in favour of assessee. - Excise Appeal No. E/53793 & 53792/2014 EX.(SM) - Dated:- 8-6-2015 - S K Mohanty, Member (J) For the Appellant : Shri O S Bhatnagar, Adv For the Respondent : Shri G R Singh, DR ORDER Per S. K. Mohanty These appeals are directed against the impugned order dat .....

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vices respectively, used in, or in relation to manufacture of final products. During the disputed period, the appellant had availed cenvat credit of service tax paid on outward freight (transportation charges), which was denied in the adjudication order on the ground that incurrence of freight charges are in relation to movement of goods from beyond the place of removal i.e. the factory gate, and as such, taking of Cenvat credit is outside the scope and purview of the Cenvat statute. The said vi .....

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s, without involvement of any transhipment or unloading during transit. According to him, since the ownership or the title of goods remains with the appellant and the same was transferred to the ultimate buyer on delivery of the goods at its site, such delivery point shall be considered as the place of removal in terms of section 4 (3) (c) of the Central Excise Act, 1944, and the service tax paid on freight charges should be eligible as cenvat credit. To justify his above stand, the ld. Advocate .....

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a Ltd. -vs.- CCE, Raipur, reported in 2014 (307) ELT 7 (Chattisgarh) to substantiate that the amount paid by the appellant for the GTA service was not integral part of the price of the goods, and as such, service tax paid on such GTA service shall not be available to the appellant as Cenvat credit. 5. I have heard the ld. Counsel for both the sides and perused the records. 6. The purchase orders issued by the buyer is relevant for consideration of the issue as to whether service tax paid on GTA .....

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ers to our Phulpur unit. The delivery must not be linked with the availability of the tankers. 14. The tanker must confirm to motor vehicle act 1988, hazardous chemical rule 1989. They must contain the personal protection equipment (PPE), transport emergency card (TRM CARD) and emergency information panel (EIP). If the same are not available IFFCO shall have the liberty to send back the tankers without unloading or to arrange the same at the risk and cost of the supplier." 7. The condition .....

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of consumer, then the assessee shall be entitled to cenvat credit of service tax paid on the freight element for movement of goods from the factory to such destination point. 8. The present case of the appellant is squarely covered by the judgement of Hon'ble Chattisgarh High Court in the case of Ultra Tech Cement (supra), wherein it has been held that if under the terms of the contract, the sale takes place at the destination, then that place will be considered as the place of removal and s .....

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