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2016 (11) TMI 1089 - CESTAT ALLAHABAD

2016 (11) TMI 1089 - CESTAT ALLAHABAD - TMI - ITC - output transportation services - whether the respondents are entitled to take Cenvat credit on outward transportation services when the goods are sold on FOR destination or not? - place of removal - Held that: - Admittedly, when goods are sold on FOR basis, the place of removal is the destination of the goods. Therefore, upto that place, whatever services availed by the assessee is entitled to take Cenvat credit. Admittedly, in this case, goods .....

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al of the goods. Assessee is entitled to take Cenvat credit - appeal dismissed - decided against Revenue. - Appeal No. E/54385/2014 - Final Order No. A/70167/2016-SM - Dated:- 3-5-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL). Shri S. J. Sahu, Asst. Commr. (A.R.) for the Appellant. Shri R. Krishnan, Advocate for the Respondent. ORDER Per Mr. Anil Choudhary: Revenue is in appeal against the Order-in-Appeal No. MRT/EXCUS/002/APP/20/14-15 dated 13/05/2014, whereby the ld. Commissioner (Appeals), has .....

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alue of the goods. In these circumstances, the ld. Commissioner (Appeals) held that the respondent has complied with the condition of Circular No.97/8/2007 dated 23.08.2007. Therefore, respondent is entitled to take Cenvat credit. Against that order, Revenue is in this appeal. 3. The ld. A.R. for the Revenue, submits that after 01.04.2008, the respondent is not entitled to take Cenvat credit on outward transportation services as these are finished goods which have been transported and Cenvat cre .....

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transportation services is an input service of the customer and not of the respondent. Therefore, respondent is not entitled to take Cenvat credit. He also relied on the decision in the case of CCE, Kolkata Vs. Vesuvious India Ltd. 2014 (1) ECS (47) (HC-Kol.) to say that respondent is not entitled to take Cenvat credit wherein the CBEC Circular and the decision in the case of ABB Ltd. Vs. CCE, Bangalore : 2011 (23) STR 97 (Kar) passed by the High Court of Karnataka has been considered. He furth .....

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