2017 (1) TMI 486

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....facts of the case are that the appellant is engaged in the manufacture of automobile spare parts. During the period February 2009 to December, 2009, cenvat credit of service tax taken on the input services namely, GTA outward service, courier service, rent-a-cab service and authorized service station service were denied by the Department on the ground that those services have no nexus with the man....

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....ation to the business of manufacture and the cost towards those services have been taken into consideration in the books of accounts for determination of the value of goods. To support his stand that the appellant is eligible for cenvat benefit on the GTA service, the ld. Advocate has relied on the decision of this Tribunal in the case of Uflex Ltd. vs. Commissioner of Central Excise and Customs, ....

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....to be borne by the supplier of the goods.  Further, I find that in the invoices issued to the buyers, the appellant has included the freight component in the assessable value, on which central excise duty liability was discharged.  6.  The modus operandi adopted by the appellant clearly shows that the ownership / title of goods were passed on at the buyer's premises.  Ther....

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.... the goods from the factory since the assessee has no right to dispose of the goods thereafter, the place of removal should be considered as the factory gate; whereas,  in the case in hand, the document available in the file clearly prove that the ownership/ title of goods were all-along remained with the appellant till the same were delivered at the factory side of the buyer.  The judgm....