2017 (9) TMI 141

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..... nical inspection and certification agency fall under sub-clause (zzi) of clause (105) of section 65 of the Finance Act which is one of the clauses specified under sub-rule (5) of rule 6 of the Rules - credit allowed. Appeal allowed and part matter on remand. - E/13564/2014 - A/11381/2017 - Dated:- 21-3-2017 - Dr D.M. Misra, Member (Judicial) For Applicant(s) : Shri P V Sheth, Advocate For Respondent(s) : Shri A Mishra, Authorised Representative ORDER Per : Dr D.M. Misra This is an appeal filed against OIA-RJT-EXCUS-000-APP-182-14-15 dt 16/09/2014 passed by the Commissioner of Central Excise (Appeals) -RAJKOT. 2. Briefly stated the facts of the case are that the appellant availed Cenvat Credit on Input S .....

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..... 17 dt.27.02.2017 of this Tribunal in the case M/s Subhalakshmi Polyester Vs CCE where under this Tribunal considering the principle of admissibility of credit on GTA service (Outward Freight) remanded the cases to the Adjudicating Authority to ascertain the conditions of sale. Accordingly, the present case may also be remanded to the Adjudicating authority for scrutiny of the necessary sales contract agreement, to ascertain the conditions of sale. 4. On the issue of denial of credit on CIPET inspection charges, Ld. Advocate submitted that as per the contract, the pipes supplied to GWSSB are required to be inspected by third party agency and on the basis of the test certificate, such pipes are accepted by GWSSB. Therefore, the Service .....

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..... tral Excise Act, 1944, the Board has not issued any further circular, restricting the meaning of place of removal in the light of the observations of the Hon'ble Supreme Court. Therefore, the CENVAT Credit of Service Tax paid on outward freight (GTA service) is admissible when the condition of sale of goods puts burden on the manufacturer to deliver the goods at the buyers premises. This Tribunal has come to the same conclusion in Forace Polymers Pvt. Ltd and Birla Corporation Ltd s case(supra). Further, I do not find merit in the contention that inclusion of element of freight in the assessable value or otherwise in any manner be a relevant factor for considering the eligibility of Cenvat Credit on outward freight (GTA service) for .....

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