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TMI Blog2020 (1) TMI 1716X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 read with Rule 9 of Cenvat Credit Rule, 2004 - HELD THAT:- In the facts and circumstances, the transfer of the property in the goods is effective from the moment the goods are loaded on rail by SAIL. Further, SAIL have paid the freight alongwith service tax on behalf of the buyer - appellant, and further paid such freight and service tax is separately shown in the invoice. Thus, SAIL has acted a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the consent of learned Authorised Representative for the Revenue. 2. Heard the learned Authorised Representative for the Revenue and perused the record. 3. As per the show cause notice, the appellant has taken cenvat credit of Rs. 17,93,242/- being service tax, during the period November, 2012 to December, 2015 on inward transport being railway freight. The appellant procures inputs i.e. b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t shall be taken by the manufacturer on the basis of any of the documents being - an invoice, a bill or challan issued by provider of input service. Further, provided by Notification No. 26/2014-CE dated 27.08.2014 that a service tax certificate for transportation of goods by rail (hereinafter referred to as STTG Certificate) issued by the Indian Railways alongwith the photocopies of the railway r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Authorised Representative, I find that in the facts and circumstances, the transfer of the property in the goods is effective from the moment the goods are loaded on rail by SAIL. Further, SAIL have paid the freight alongwith service tax on behalf of the buyer - appellant, and further paid such freight and service tax is separately shown in the invoice. Thus, SAIL has acted as a pure ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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