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M/s. Sodecia India Pvt. Ltd. Versus CCE, Chennai-II

2016 (8) TMI 982 - CESTAT CHENNAI

Cenvat credit - Cargo Service and Courier service for despatch of finished goods - Held that:- during the hearing, the appellant placed reliance on the judgement of this Tribunal in the case of CCE Vs. Lucas TVS and others reported in [2016 (4) TMI 189 - CESTAT CHENNAI], in which many matters have been remanded to the original authority. This judgment being no different from the issue decided by this Tribunal, this matter is also remanded to the original authority to re-examine the issue in the .....

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e original authority to decide the case afresh on the eligibility of cenvat credit. - Appeal allowed by way of remand - E/40200/2015 - FINAL ORDER No. 40866/2016 - Dated:- 1-6-2016 - Shri P.K. Choudhary, Judicial Member Shri R. Suresh, Adv.,- For the Appellant Shri K.P. Muralidharan, JC (AR) - For the Respondent ORDER The appellant M/s. Sodecia India Pvt. Ltd., are the manufacturers of automobile parts and registered with Central Excise and are availing Cenvat credit of duty paid on inputs, capi .....

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service credit of ₹ 5,27,349/- and ordered for recovery of interest and imposed equal penalty under Rule 15. On appeal, the Ld. Commissioner (Appeal) upheld the Order-in-Original and rejected the appeal. The appellant being aggrieved by the impugned order is in appeal before this Tribunal. 2. The Ld. Counsel Shri R. Suresh, Advocate appearing on behalf of the appellant drew my attention to various sample copies of purchase orders annexed with the appeal paper book from pages 75 to 86 and .....

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d the sample copies of purchase orders indicate that the insurance was borne by the customers, the expression place of removal and also refer to Section 19 of the Sale of Goods Act, 1930 and in support of his submissions, he relies on this Tribunal s Final Order No. 40353-40379/2016 dated 02.02.2016 and also filed a copy of Circular No. 988/12/2014-CX dated 20.10.2014 on the subject determination of place of removal and para-6 of the circular. 3. Ld. AR Shri K.P. Muralidharan, AC submits that th .....

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