2017 (1) TMI 1073

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....r. N. Jagadish, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 13.2.2014 vide which the learned Commissioner (A) has allowed the CENVAT credit in respect of courier service but denied the CENVAT credit on outward freight. Aggrieved by the said order, the appellant has filed the present appeal. 2. Briefly the facts of the case are that....

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.... factory gate which is their place of clearance during the period of dispute and further, the learned Commissioner (A) held that as per the decision of the Honble Karnataka High Court in the case of CCE vs. ABB Ltd.: 2011 (23) S.T.R. 97 is followed till 1.4.2008 and in view of the decision of the Honble High Court of Calcutta in the case of M/s. Vesuvious India Ltd. reported in 2013-TIOL-1038, the....

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....of the customers; (b) by bearing the risk or damage of the goods during transit up to the destination of the customers; (c) by including freight charges in the price of the goods. He further submitted that the services of goods transport agency were availed and the goods were supplied on FOR destination basis and the assessable value includes the charges paid for GTA. In support of his submission,....