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Commissioner Of Central Excise And Service Tax, Indore Versus M/s Man Trucks India Pvt Ltd.

2015 (5) TMI 1001 - CESTAT NEW DELHI

Cenvat Credit of service tax paid on the freight amount - Held that:- In the present case, the available records/documents clearly depict that the ownership of goods have been transferred from the respondent to the buyers at their site; the respondent bore risk of damage to the goods during transit; and that the freight charges were an integral part of the price of goods sold by the respondent to its buyers. Therefore, in this situation, the buyer's premises will qualify as 'place of removal' fo .....

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dit on the transportation charges paid on the goods, where the ownership transferred at the buyer's end confirmed - Decided in favour of assessee. - Excise Cross Application No. E/CROSS/55374/2014 And Excise Appeal No. E/53785/2014-Ex(SM) - Dated:- 22-5-2015 - SK MOHANTY, MEMBER (JUDICIAL) For the Petitioner : Mr G R Singh, DR For the Respondent : Mr Bharat Raichandani, Adv. ORDER PER: S K MOHANTY: The Revenue is in appeal against the impugned order dated 13.05.2014 passed by the Commissioner (A .....

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e, or the depot from where the goods are sold to the customer; and not the buyer's premises where the title/ ownership of goods passed on. 2. The Ld. DR appearing for the Revenue reiterates the submissions recorded in the grounds of appeal and further submits that with regard to Commercial Invoices bearing nos. 45186444 to 45186448 all dated 31.03.2010 issued from the depot, the respondent had recovered the transportation charges from the consignee and such charges since been not borne by th .....

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the buyers and all the charges including the transportation and central excise duty are integrated in the assessable value, on which the central excise duty liability has been discharged by the respondent. According to the Ld. Advocate, since, the transit insurance, freight charges have been borne by the respondent and the ownership of the goods transferred to the buyers at their end, the service tax paid on the transportation charges is eligible for Cenvat Credit in terms of Rule 2(1) of the C .....

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eceived by the manufacturer or service provider. The term 'Input Service' defined in Rule 2(1) of the said rules, takes within its ambit, the outward transportation charges up to the 'place of removal' for the purpose of taking Cenvat Credit. The term 'place of removal' has not been defined in the said rules. The said term has been defined in Section 4(3)(c) of the Central Excise Act, 1944 to mean a factory, depot, premises of a consignment agent or any other place or pre .....

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the buyers at their site; the respondent bore risk of damage to the goods during transit; and that the freight charges were an integral part of the price of goods sold by the respondent to its buyers. Therefore, in this situation, the buyer's premises will qualify as 'place of removal' for the purpose of taking Cenvat Credit of service tax paid on transportation of goods. 7. I find that upon proper analysis of the Cenvat provisions, Central Excise statute and the interpretation place .....

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