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Precision Metals Versus Commissioner of Central Excise, Raigad

CENVAT credit - freight expenses - place of removal - whether in the case of export of the goods manufactured by them, the place of removal is the factory gate or the port of export and further whether they are entitled to Cenvat credit on freight expenses incurred from the factory gate to the port of export? - Held that: - there is no proper basis for disallowing the Cenvat credit of freight incurred by the appellant-assessee from the factory gate to the place or port of export, which is the pl .....

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V. Nair, Asstt. Commr. (A.R) for respondent ORDER The issue in this appeal filed by the appellant-assessee and cross-objection filed by Revenue is whether in the case of export of the goods manufactured by them, the place of removal is the factory gate or the port of export and further whether they are entitled to Cenvat credit on freight expenses incurred from the factory gate to the port of export. 2. The brief facts as per the show cause notice (which is periodical in nature as similar show c .....

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tput service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, audit in, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal. Hence the credit availed are .....

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e thereunder. Therefore availment of such an admissible credit, being a conscious and deliberate act on the part of the assessee, penal provisions of Rule 15 of Cenvat Credit Rules, 2004 are applicable in this case . It was proposed to disallow Cenvat credit amounting to ₹ 1,38,039/- more fully detailed in Annexure to the SCN, wherein month, taxable amount, abatement amount, net taxable amount, GAR challan number, (Service Tax paid on reverse charge basis), challan number, entry number of .....

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ort sale from their factory gate to the place of export. Further, observing that the real purpose of the said service is not forthcoming whether the same have been used for clearance of finished goods from factory gate to the place of export to establish that their place of removal was place of export or port of export only and not the factory gate. 3. Being aggrieved, the appellant preferred an appeal before Ld. Commissioner (Appeals), who vide impugned order was pleased to reject the appeal. B .....

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ndustries Ltd. 2014 (35) STR 674 (Guj.) and also other ruling of the Tribunal is quoted therein observed as follows: 5. I find that issue relates to the admissibility of Cenvat Credit in respect of services namely GTA Service, Courier Service, CHA service used for exports of the goods. This issue has come up in various cases before this Tribunal and it has been consistently held that in case of export, place of removal stand extended upto the port of export therefore all the services required fo .....

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