Inward freight exemption upheld on identical facts, with binding precedent defeating the demand for tax, interest and penalty.

Inward freight charges were treated as exempt under Notification No. 33/2004-ST because the freight paid per consignment and for a single goods carriage was below the prescribed monetary limits. The Tribunal followed its earlier decision in the assessee's own case on identical facts and held that the binding precedent could not be departed from. The demand, interest and penalty were therefore set aside, and consequential relief was allowed as per law.

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Issues: (i) Whether inward freight charges paid for transportation of goods were exempt under Notification No. 33/2004-ST dated 03.12.2004 where the freight paid per consignment and for a single goods carriage was below the prescribed monetary limits.

Analysis: The Tribunal noted that in the assessee's own earlier case, the same question of taxability of inward freight charges had already been decided in favour of the assessee. The earlier decision was followed subsequently for the same issue. In view of that binding precedent on identical facts, the impugned demand could not be sustained.

Conclusion: The issue was decided in favour of the assessee and against the Revenue.

Final Conclusion: The demand, interest and penalty were set aside and the appeal was allowed with consequential relief, if any, as per law.

Ratio Decidendi: Where the same issue on identical facts has already been decided in the assessee's own case, the Tribunal may follow that precedent and grant the exemption benefit accordingly.

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