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M/s Ultratech Cement Ltd. Versus CC, CE & ST, Hyderabad

2016 (7) TMI 594 - CESTAT HYDERABAD

Cenvat credit of service tax availed on freight on outward transportation of goods denied - Held that:- Ownership in goods rests with appellant till delivery to customer. The appellants have also furnished a certificate issued by Chartered Accountant wherein it is certified that freight is included in price of goods and form integral part of assessable value. That appellant has paid appropriate duty of excise payable when calculated by including freight in the assessable value, in case of sales .....

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ortation is an input service and is eligible for credit. - Following the judgment in the above case and applying the same to the facts presented before me, I hold that denial of credit is not legal or proper. - Decided in favour of assessee. - E/21998/2014 - A/30443/2016 - Dated:- 4-5-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri Nitesh, Chartered Accountant for Appellant Shri J.V.S. Chakarvarthy, Assistant Commissioner (AR) for Respondent ORDER The appellant is aggrieved by the deni .....

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transporting cement in case of FOR sales and freight charges are paid to transporter. The service tax applicable is paid under reverse charge mechanism and they availed CENVAT credit thereon. It is the case of department that credit is not admissible, for the reason that as per the definition of input service the buyers place cannot be termed as a place from where the cement was sold at it is merely a place which facilitates delivery of cement after the clearance from the place of removal i.e. .....

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reduced the penalty. The appellants are thus before the Tribunal. 4. On behalf of the appellant, the learned Chartered Accountant, Sri Nitesh adverted to the various documents to show that the goods were transported on FOR basis. He pointed out that in the purchase orders it is stated that price is inclusive of all taxes and transportation upto the site and on FOR basis. The invoices show that amount as per purchase order alone has been recovered without raising any separate charges towards frei .....

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