9911796707
TMI Blog2024 (3) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of limitation - suppression of facts or not - HELD THAT:- In this particular case, without doubt the place of removal is the factory premises of the Appellant only. Therefore, if the party has failed to claim any abatement on account of the freight charges incurred by them from their factory premises to premises of the receiver of the goods, the same cannot be come to the rescue in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht charges, they would be eligible for the Cenvat Credit for the Service Tax paid on GTA Services for the outward transport - the allegation of suppression does not legally sustain. The Appeal is allowed on account of limitation. - HON BLE MR. R. MURALIDHAR , MEMBER ( JUDICIAL ) Mr. Ananda Kumar Manna , Authorized Representative for the Appellant Mr. S. S. Chattopadhyay , Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant submits that their price is inclusive of freight and produces copies of sample invoices wherein it is seen that the price charged by them is the delivered price including the freight charges etc. He submits that Excise Duty has been paid on the entire invoice value and hence they should be held as eligible for the Cenvat Credit for the Service Tax paid on outward freight also. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement on account of the freight charges. However, the Excise duty payment has to be done in terms of Section 4 of CEA, 1944 wherein the duty has to be paid for the price charged at the place of removal . In this particular case, without doubt the place of removal is the factory premises of the Appellant only. Therefore, if the party has failed to claim any abatement on account of the freight ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the part of the Appellant. Apart from this, it can also be taken as a case of interpretation. The Appellant has carried a bonafide belief that since they are paying the Excise Duty of the value which is inclusive of the freight charges, they would be eligible for the Cenvat Credit for the Service Tax paid on GTA Services for the outward transport. Considering these facts, I hold that allegation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
