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2016 (5) TMI 1125 - CESTAT BANGALORE

2016 (5) TMI 1125 - CESTAT BANGALORE - TMI - Eligibility of Cenvat credit of service tax - outward freight charges involved for clearance of finished products from the factory and up to the delivery effected at the customer's end/premises as per contractual terms agreed upon between the parties - Non-compliance of CBEC Circular dated 23.08.2007 but no evidence for the same - period involved from January 2005 to November 2007 and December 2007 to November 2008 - Held that:- in view of the decisio .....

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o the period prior to 01.04.2008 only and the period after 01.04.2008 the appellant himself has reversed the credit of cenvat on GTA. Therefore, the impugned order is not sustainable. - Decided in favour of appellant - E/2590/2010-SM - Final Order No. 20361/2016 - Dated:- 24-5-2016 - SHRI S.S. GARG, JUDICIAL MEMBER For the Appellant : Shri K. Parameswaran, Advocate For the Respondent : Shri Ajay Saxena, AR ORDER PER: S.S. GARG The present appeal is directed against the Order-in-Appeal No. 230/20 .....

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notices No. 36/2008 and 95/2008 dated 22.05.2008 and 19.12.2008 respectively covering the period from January 2005 to November 2007 and December 2007 to November 2008 proposing to deny the cenvat credit availed on outward freight charges involved for clearance of finished products from the factory and up to the delivery effected at the customers end/premises as per contractual terms agreed upon between the parties. Both the authorities below have held that the appellant is not entitled to cenv .....

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he Cenvat Credit Rules (as was in force up to 01.04.2008). In support of his submission he relied upon the following decisions: a) CCE Vs. ABB Ltd. - 2011-TIOL-395-HC-KAR-ST=2011 (23) STR 97 (Kar.) upholding the decision of the Larger Bench of the Hon ble CESTAT in the case of ABB Ltd. Vs. CCE reported in 2009 (15) STR 23 b) J K Tyre & Industries Ltd. Vs. CCE - 2012-TIOL-12-CESTAT-BANG c) Krishna Barrels P. Ltd. Vs. CCE - 2015 (40) STR 797 d) NSP Electronics Ltd. Vs. CCE - 2016 (331) ELT 451 .....

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pees Two Thousand Three Hundred and Sixty Seven only) [total ₹ 43,316/- (Rupees Forty Three Thousand Three Hundred and Sixteen only) paid vide challan dated 17.01.2009] and the said position has been accepted even in the Order-in-Original dated 31.03.2009 itself by ordering the appropriation which is not in dispute. He also submitted that factually there cannot be any dispute that the appellant herein bears and pays the outward freight charges on all the consignments wherein the order rece .....

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