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Copper Strips Pvt Ltd, Madhya Pradesh Cupro Metals Pvt Ltd, Shree Cables And Conductors Pvt Ltd Versus Commissioner of Central Excise And Service Tax-Bhopal

2016 (1) TMI 764 - CESTAT NEW DELHI

CENVAT Credit on GTA services - Disallowance of credit on service tax paid on GTA Services in respect of outward transportation services - Held that:- Undisputedly the transactions are FOR destination and the value of the goods include cost of transportation upto destination plus insurance. The Board has issued a Circular No. 97/6/2007-ST dated 23.8.2007, wherein it is clarified that the GTA service availed for outward transportation of the goods from the factory/depot to the customer's premises .....

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) has categorically held that the outward transport service used by the manufacturers for transportation of finished goods from the place of removal upto the premises of the purchaser is covered within the definition of 'input service' provided in Rule 2(1) of the Cenvat Credit Rules, 2004. - Decided in favour of assessee. - Appeal Nos. E/55204/2014-EX(SM), E/55205/2014, E/55206/2014 - Final Order No.52989-52991/2015 - Dated:- 29-9-2015 - Sulekha Beevi CS, Member (J) For the Appellant : Shri B S .....

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id on GTA Services in respect of outward transportation services. Therefore show cause notice's were issued, which after adjudication confirmed the disallowance of credit and ordered for recovery of the same alongwith interest and imposed equal amount of penalty. In appeal the same was upheld. Aggrieved, the appellants are before the Tribunal. 3. On the side of the appellant, the learned Counsel for appellant submitted that prices on which the goods are sold are FOR destination basis and tha .....

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tomer at the door. Therefore, that central excise duty is paid on the value of goods at the door step of the customer, and being so, the outward freight upto destination is 'input service' for which they are eligible for credit. To fortify his arguments, the learned counsel has noted the judgments in Commissioner of Excise & Customs Vs. Parth Poly Wooven (P) Ltd. 2012 (25) STR 4 Guj. rendered by the High Court of Gujarat. It was also argued by the Counsel that the Commissioner (Appea .....

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he appeal. 4. Against, this the learned DR supported the impugned order and argued that the Commissioner has rejected the appeal by following the dictum laid in Central Excise, Kolkatta Vs. Vesuvious India Ltd - 2013-TIOL-1038-HC-KOL-ST, where it was held that the services rendered to the customer for the purpose of delivering the goods at the destination is neither covered by the definition of input service prior to 1.4.2008, nor is it covered after 1.4.2008. That credit has been rightly disall .....

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on upto destination plus insurance. The Board has issued aCircular No. 97/6/2007-ST dated 23.8.2007, wherein it is clarified that the GTA service availed for outward transportation of the goods from the factory/depot to the customer's premises would be treated as 'input service' only when the place of removal of the goods is the customer's premises or in other words the sale transaction is on FOR destination basis. As per this Circular for treating a transaction as on FOR basis, .....

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