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2016 (1) TMI 22 - CESTAT BANGALORE

2016 (1) TMI 22 - CESTAT BANGALORE - TMI - Cenvat Credit - GTA service - service tax paid on outward freight charges for delivering the goods from the factory to the customer's premises - Held that:- In view of the decisions of the Hon'ble High Court in the case of Commissioner of Central Excise & Service Tax, LTU, Bangalore Vs. ABB Limited [2011 (3) TMI 248 - KARNATAKA HIGH COURT], the matter is remanded back to the original adjudicating authority for de novo adjudication; the original adjudica .....

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For the Respondent : Mr N Jagdish, A R ORDER Per Ashok K Arya Appellants, M/s Flint Group India Pvt. Ltd. are engaged in the manufacture of Printing Ink, Paper Coating Varnish, Reducer etc. falling under Chapters 29, 32 & 38 of the 1 st Schedule to the Central Excise Tariff Act, 1985. They were availing Cenvat credit of service tax paid on outward freight charges under Cenvat Credit Rules, 2004. 2.The issue involved is denial of Cenvat credit of service tax paid on outward freight charges f .....

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of goods. In such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under Section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at the said place." 3. The impugned order also states that the appellants did not give any documentar .....

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