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M/s Flint Group India Pvt. Ltd. Versus Commissioner of Central Excise, Bangalore - I

2016 (1) TMI 22 - CESTAT BANGALORE

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 Exc .....

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ficient opportunity of providing necessary evidence in the form of documents showing compliance of the conditions mentioned in the Board's Circular No. 97/8/2007-S.T. dated 23.8.2007 to claim Cenvat credit of service tax paid on outward freight charg .....

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ER 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. Th .....

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the customer's premises amounting to ₹ 69,274/-, ₹ 65,011/- and ₹ 5,986/- respectively for different Orders-in-Original. The impugned order passed by the Commissioner (Appeals) states that the appellant has not been able to ful .....

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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 Cen .....

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tion and therefore, were not eligible to avail Cenvat credit of service tax paid on outward freight charges from the place of removal; thus, disallowed the credit. 4. Mr. Paramjit Singh, authorized representative of the appellant company argued that .....

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ntegral part of the price of the goods. 5. Shri N. Jagdish, learned A.R. appearing for the respondent viz. Commissioner of Central Excise, Bangalore-I argued that the appellants were given an opportunity at the stage of first adjudication as well as .....

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s. 6. After considering the facts of the case, submissions of both the sides and the decisions of the Hon'ble High Court in the case of Commissioner of Central Excise & Service Tax, LTU, Bangalore Vs. ABB Limited [2011 (23) S.T.R. 97 (Kar.)], .....

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