2018 (2) TMI 790

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....Singh The brief facts of the case are that the appellant had availed input service credit on outward transportation of the finished goods upto premises of customers. The period involved in the appeal is from May, 2007 to March, 2008. A show cause notice was issued on the ground that such credit was inadmissible and the appellant did not put forth any documents evidencing admissibly of credit to ....

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.... dependent upon the answer of the question as to whether or not the findings (supra) of Adjudicating authority in respect of fright charges are valid. I also note that except a single Purchase order, nothing has been placed on record by the appellant to examine the veracity of the findings of Adjudicating authority or the validity of the claim of appellant. So this issue cannot be examined by the ....

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....ly in the order of the Commissioner (Appeals). In this regard, he referred to para 4(ii) of the Commissioner (Appeals). He also pleaded that the case laws relied upon by the appellant, namely, Escorts JCB Vs. CCE, Delhi-II - 2002 9146) ELT 31 (SC), New Allenberry Works Vs. CCE, New Delhi - 2015 (37) STR 303 (Tri.-Del.), CCE, Bangalore Vs. ABB Ltd.-2011 (23) STR 97 (Kar.) and Parth Poly Wooven Pvt.....

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.... 299(Tri.-Ahmd.), CCE, Kolkata-VI Vs. Vesuvious India Limited Vs. CCE-2014 (34) STR 26 (Kol.) and Gujarat Ambuja Cements Ltd.-2009 ( 236) ELT 431 (P&H) to contend that the inputs credit of service tax can be availed where the freight has been included in the assessable value and the duty has been collected thereon. He argued that in the case at hand this is not the case. 4. Heard the rival submis....