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Jindal Steel & Power Ltd. Versus C.C.E. & S.T., Raipur

2016 (8) TMI 580 - CESTAT NEW DELHI

Availment of cenvat credit of service tax paid - outward transportation of goods - goods supplied on FOR destination basis - the freight element included in the assessable value - duty liability discharged - Held that:- by applying the judgment of Hon'ble Punjab & Haryana High Court in the case of Ambuja Cement Ltd. vs. Union of India [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT], the principles enunciated are that outward transportation service utilized by the manufacturer for transportation .....

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matter of present dispute. 2. Shri H.V. Girnikar, ld. Consultant appearing for the appellant submits that as per the terms in the purchase order, the goods were supplied by the appellant on FOR destination basis, and the freight element is included in the assessable value, on which Central Excise duty liability has been discharged by the appellant. Thus, according to the ld. Consultant, since freight charges incurred by the appellant is forming an integral part of the price of goods, buyers pre .....

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(P & H) and Circular No.97/08/07-S.T., dated 23.08.2007 issued by the C.B.E.C. 3. On the other hand, Mrs. Kannu Verma Kumar, ld. A.R. appearing for Revenue reiterates the findings recorded in the impugned order. 4. Heard the ld. Counsel for both sides and perused the records. 5. In the impugned order, the ld. Commissioner (Appeals) has denied the cenvat credit of service tax paid on transportation charges on the ground that no documentary evidences were produced by the appellant to indicate .....

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hellip;…….. Further, the purchase orders also specified that the freight element shall be to the account of the appellant. Furthermore, on perusal of the purchase orders and invoices, I also find that Central Excise Duty at the applicable rate has been charged on the assessable value of goods and there is no separate mention of freight element therein. With regard to the endorsement made in the invoice that the appellant is not responsible for loss of goods occurred during transit, .....

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