9911796707
TMI Blog2012 (3) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Sec.4 of the Central Excise Act, 1944 is a factory or any other place of production of goods -the credit of service tax on outward freight is admissible if the same is part of price of goods - held that:-the credit was denied as the courier service is received after the clearance of goods from the factory gate therefore, the service relates to post clearance of the samples and nothing to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay service on the process undertaken by them. Therefore, as the job worker has wrongly paid the service tax the applicants are not entitled to take credit. 4. We find, prima facie, that the Revenue has accepted the duty paid by the job worker and no proceedings were initiated against the job worker, therefore, the applicants have a strong case in respect of the duty demanded of Rs. 3,95,771/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egularly return showing taking of credit of service tax paid on courier services. The show-cause notice is issued by invoking extended period of limitation on the ground of suppression of facts with intent to evade payment of duty. As the applicants were filing regularly returns for taking credit of service tax paid on courier services and also showing utilization of credit, therefore, the allegat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l to buyer premises. We find that Hon'ble Punjab Haryana High Court in the case of Gujarat Ambuja Cement vs. CCE reported in 2009(236)ELT 431 held that the credit of service tax on outward freight is admissible if the same is part of price of goods. We find in the present case the applicants had not produced any evidence to show that the courier expenses are part of the price of the samples. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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