TaxTMI 
TaxTMI 
2015 (5) TMI 20
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.... Per: Ashok Jindal: The appellants are in appeal against the impugned orders wherein input Cenvat credit on outward transportation services was denied to them by the adjudicating authority. A Show cause notice dated 27.3.2012 was issued to the appellant for the period November 2009 to March, 2010 and another show cause notice date 2.4.2012 for the period March, 2011 were issued to the appellant d....
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.... and for freight charges no duty is payable by them. Therefore, they have shown freight separately. He further submits that as they have paid the Service tax on freight amount, they are entitled to take Cenvat credit on freight charges as goods are to be delivered at the door of buyers. 3. On the other hand, learned AR opposed the contention of the learned Counsel and submits that as these freigh....
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....t entitled to take Cenvat credit on outward transportation service as same is not included in the assessable value of the goods in compliance with the CBEC Circular No. 97/8/07 dated 23.8.07. 6. I further find that during the course of arguments, learned advocate for the appellants submits that show cause notice dated 27.3.2012 has been issued by invoking extended period of limitation. As there i....