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Commissioner, Central Excise, Noida Versus M/s L.G. Electronics (India) Pvt. Ltd.

2016 (7) TMI 1206 - ALLAHABAD HIGH COURT

Cenvat Credit - input services - GTA services - outward transportation beyond the place of removal appeared - Held that:- In fact the question, whether price of goods is on FOR basis or not is an important aspect necessary to decide the question whet .....

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ad let the matter be decided by competent authority as per remand order passed by Tribunal after recording factual findings and, therefore, we leave this question open. - Central Excise Appeal No. 332 of 2010 - Dated:- 20-7-2016 - Hon'ble Sudhir .....

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. This appeal was admitted on 25.10.2010 on the following substantial question of law: "Whether or not the GTA outward services is within the ambit of 'input service' as per definition under 2(I)(ii) of Cenvat Credit Rules, 2004? The cre .....

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nal while interpreting definition of 'input service' has noticed contention of Assessee that sales of finished goods to their customers/dealers are on FOR destination basis and transport and transit insurance is arranged by Assessee. The cost .....

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