TaxTMI 
TaxTMI 
2017 (7) TMI 158
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.... ORDER Per: Anil Choudhary The issue in this appeal is whether the appellant is entitled to Cenvat Credit on outward transportation of Service Tax paid on their finished goods for sale on FOR destination basis. 2. Notices issued to the appellant have been returned back. Further, the counsel for the appellant Mr. R. Krishnan, advocate have submitted letter dated 3rd October, 2016 stating that he....
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....vice Tax taken on the outward transport of the goods is not admissible. Pursuant to show cause an amount of Rs. 5,89,076/- was disallowed along with confirmation of penalty under Rule 25 of CER, 2002 read with Rule 15 of CCR, 2004. Being aggrieved the appellant had preferred appeal before learned Commissioner (Appeals) urging that the issue of Cenvat Credit of Service Tax on outward transportation....
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....ger Bench decision of this Tribunal in ABB Ltd v/s CCE 2009-15-STR-23. The learned Commissioner was pleased to reject the appeal, observing that this Tribunal in ABB Ltd v/s CCE, Bangalore (supra) has observed that there is no restriction that their activities relating to business should be relating to only the main activities or essential activities and therefore all the activity rela....
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....is. However, no document evidence for, (i) dispatch/supply of goods on FOR destination basis, (ii) providing of insurance cover and (iii) document indicating the freight as integral part of the value of excisable goods were produced. Hence, in absence of such evidence, it was not established that the appellant has fulfilled the three conditions as discussed or prescribed by the CBEC Circular dated....