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2016 (5) TMI 1280 - CESTAT NEW DELHI

2016 (5) TMI 1280 - CESTAT NEW DELHI - TMI - 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 outward transportation and also considering that in appellant’s own case, the matter was decided in their favour based on examination on factual evidence by the Commissioner (Appeals), I find that the impugne .....

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e appellants availed cenvat credit of service 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 demand of such ineligible cenvat credit amounting to ₹ 41,95,251/- and imposed equal amount of penalty on the appellant. On appeal, the Commissioner (Appeals) confirmed the said order and rejected the app .....

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t and till delivery to the buyer at their premises, 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 transportation of their final products. Ld. Consultant relied on the decision of the Tribunal in the case of Gujarat Ambuja Cements Ltd - 2007 (6)STR 249 (Tribunal-Delhi) and also in the case of M/s. Ultratech .....

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placed by the Commissioner (Appeals) on the 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 Rules, 2004. 4. Heard both the sides and examined the appeal records. It is seen that in respect of appellant s own case, for the subsequent period, the Commissioner (Appeals-I), Meerut vide order dated 2.2.2 .....

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