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M/s. Forace Polymer Pvt. Ltd. Versus CCE & ST, Meerut-I

2016 (5) TMI 1280 - CESTAT NEW DELHI

Cenvat credit - entitlement - service tax paid on GTA services on outward transport - sale was on ex-factory basis - Held that:- considering the large number of decisions holding in favour of the assessee regarding entitlement of cenvat credit on out .....

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our of appellant - Excise Appeal No.50049/2015 - Final Order No.51918/2016 - Dated:- 24-5-2016 - Shri B. Ravichandran, Member (Technical) Shri Rajesh Gupta, CA Advocate for the appellant Shri M.R. Sharma, DR for the respondent ORDER The appellants ar .....

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tax paid on GTA services on outward transport and the same is not permissible as the sale was on ex-factory basis. Accordingly, proceedings were initiated to recover the credit availed on outward transport. The Original Authority confirmed the deman .....

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iled this appeal. 2. Ld. Consultant appearing on behalf of the appellants submitted that as evident from the purchase order received from the various customers, the transactions are on FOR destination basis. The invoices raised for the final products .....

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mises, remained property of the appellant only. On acceptance of the goods upon delivery in the buyers premises, the payment is released. The property in goods remained with the appellant and as such, they are eligible for input credit paid on trans .....

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eliance was also placed on various other decided cases including decision of Punjab & Haryana High Court in the case of Ambuja Cements Ltd. - 2009 (236) ELT 431, Hon ble Gujarat High Court s decision in the case of Guardian Plasticote Ltd. - 2011 .....

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decision of Kolkata High Court in Vesuvious India Ltd. - 2014 (34) STR 26 (Kolkata) is correct. He further submitted that outward transportation of the goods upto the premises of buyers is not input service in terms of Rule 2 (l) of Cenvat Credit Rul .....

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n basis and the insurance was to be done at the vendor s cost and as such, evidencing that the property in goods passed on from the appellant to the buyer at the buyer s end. The Commissioner placed reliance on the decision of the Andhra Pradesh High .....

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