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BASF India Ltd. Versus Commissioner of Central Excise, Goa

2016 (8) TMI 1056 - CESTAT MUMBAI

Cenvat credit - service tax paid on the freight incurred for movement of goods from their depot to another depot of their own - Held that:- it is found that the place of removal in respect of the goods sold from depot is the depot from which the good .....

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- CESTAT, CHENNAI]. Accordingly, the credit of service tax paid on transportation of goods from one depot to another is allowed. - Cenvat credit - service tax paid on maintenance of garden service - Held that:- it is noticed that the appellants a .....

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tter to the original adjudicating authority is upheld. - Decided partly in favour of appellant - E/844/11 - A/88908/16/SMB - Dated:- 29-7-2016 - Mr. Raju, Member (Technical) Shri.Rajesh Oswal, Advocate for appellant Shri.NN Prabhudesai, Supdt. (AR), .....

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f goods from their depot to another depot of their own, and on the maintenance of garden service. While the credit of service tax on the transportation of goods from one depot to another depot was denied, the matter relating to admissibility of credi .....

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pots and depending on the demand and supply of goods before being sold from depot can be moved from one depot to another. He argued that the credit of the service tax paid on the transportation of goods from one depot to another is admissible as the .....

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e Apex Court as reported in 2005 (187) ELT A113 (SC). In respect of the credit for the services used for maintenance of garden he claimed, the same to be admissible as the maintenance of garden was the requirement for the purpose of pollution control .....

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