2016 (1) TMI 22

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....ive ) For the Respondent : Mr N Jagdish, A R ORDER Per Ashok K Arya Appellants, M/s Flint Group India Pvt. Ltd. are engaged in the manufacture of Printing Ink, Paper Coating Varnish, Reducer etc. falling under Chapters 29, 32 & 38 of the 1 st Schedule to the Central Excise Tariff Act, 1985. They were availing Cenvat credit of service tax paid on outward freight charges under Cenvat Cre....

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.... sale and the transfer of property in goods (in terms of the definition as under Section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at the said place." 3. The impugned order also states that the appellants did not give any documentary proof proving the compliance of the condition and therefore, were not eligible to avail Cenv....

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....garding compliance of the necessary conditions which could have made them eligible to claim the Cenvat credit of service tax paid on outward freight charges. 6. After considering the facts of the case, submissions of both the sides and the decisions of the Hon'ble High Court in the case of Commissioner of Central Excise & Service Tax, LTU, Bangalore Vs. ABB Limited [2011 (23) S.T.R. 97 (Kar....