2022 (5) TMI 380

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..... J. Kainat, Advocates for the appellant Sh. Pradeep Gupta, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: The issue in this appeal is whether the appellant have rightly taken cenvat credit of service tax Rs.1,60,152/- on outward freight during the period 01.04.2008 to March, 2009. 2. The demand as per the show cause notice also comprised an amount of Rs. 2,46,425/- relatin .....

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..... rges by referring to the purchase order received from Shree M. R. Sales wherein the rate of different grade of finished product is mentioned. Further from the copy of invoice cum challan, it is pointed out that from the sale price after deducting cash discount, excise duty has been added. No amount has been claimed for freight. Thus, the sales are made on FoR destination basis. This fact is also c .....

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..... portation on case to case basis, taking into consideration the 'place of removal'. 6. Learned Authorised Representative appearing for the Revenue relies on the impugned order. 7. Having considered the rival contentions, I find that in the facts and circumstances, the appellant have admittedly made sales on FoR destination basis. Further, it is the appellant who have borne the incidence of freigh .....

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