TMI Blog2016 (12) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant that the value of the service claimed to be an ‘input service’ is not to be included in the assessable value of output goods is accepted, the appellant would end up availing undue privilege of credit balance by paying tax lower than that envisaged by the sovereign legislature. It would also constitute retention of the tax recovered from customer which is not the intent of the CENVAT Credit Rules. Relying on the decision of the Tribunal in Maharashtra Scooters Ltd v. Commissioner of Central Excise, Pune -II [2015 (9) TMI 1161 - CESTAT MUMBAI], that tax paid on outward freight is not available for offset of the duty liability on output goods, the appeal is rejected - decided against appellant. - APPEAL No.E/1607/2010 - ORDER No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (AP)]. Learned Authorized Representative relied upon the decision of the Tribunal in Maharashtra Scooters Ltd v. Commissioner of Central Excise, Pune-II [2015-TIOL-2016-CESTAT-MUM]. 3. The decision in re Cadila Pharmaceuticals Ltd which has ruled that prescriptions in circulars of Central Board of Excise Customs are mandatory is not germane to the dispute before me. The decision in re Parth Poly Woven Pvt Ltd was rendered in the context of 8 ..On the other hand, the stand of the department is that for outward transportation of goods beyond the place of removal, no cenvat credit can be claimed on the service tax paid. It is further the case of Revenue that in any case, without establishing that sale was on FOR basis, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e scheme of CENVAT credit which is the crux of the dispute here. Appellant has admitted that freight on outward transportation was not included in the assessable value of goods on which the duty liability is discharged by recourse to CENVAT credit. If the contention of appellant that the value of the service claimed to be an input service is not to be included in the assessable value of output goods is accepted, the appellant would end up availing undue privilege of credit balance by paying tax lower than that envisaged by the sovereign legislature. It would also constitute retention of the tax recovered from customer which is not the intent of the CENVAT Credit Rules. 6. Relying on the decision of the Tribunal in Maharashtra Scooter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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