TaxTMI 
TaxTMI 
2021 (3) TMI 1115
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of sale of goods wherein after calculating the excise duty on the assessable value an amount of Rs. 45000/- was added and recovered from the buyer of the goods. On this freight the service tax was paid and the same was claimed as Cenvat Credit which is not in dispute in the present case. 3. Shri Dhaval K. Shah, Learned Counsel appearing on behalf of the appellant submits that the freight is included in the invoice value of the goods and the sale is on FOR basis therefore, the service tax paid on such transportation charges is admissible for Cenvat Credit. He referred to the sale invoice, contract with the buyers and CA Certificates. He submits that the price of the goods is on FOR Basis in support of the submission he placed reliance on....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er hand Shri R. K Bhashkar, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He placed reliance on the following Judgments. • COMMISIONER OF CENTRAL EXCISE AND S.T. Vs. ULTRA TECH CEMENT LTD.- 2018 (9) G.S.T.L 337 (S.C.) • NCL INDUSTRIES LTD Vs. COMMISSIONER OF CENTRAL TAX GUNTUR- 2020-TIOL -1149- CESTAT - HYD 5. I have carefully considered the submission of both sides and perused the records. I find that the issue of Cenvat Credit on outward transportation has been considered by this tribunal in detail in the case of M/S ULTRATECH CEMENT LTD. Vs. C.C.E KUTCH (GANDHIDHAM) - 2019 (2) TMI 1487- CESTAT AHMEDABAD and in case of M/S SA....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... cannot be withdrawn retrospectively. Consequently, the benefit of the said Circulars shall be available to the appellant during the material period of this case. As regard limitation, we find that the issue was not free from doubt and right from introduction of Cenvat Scheme under Cenvat Credit Rules, the outward GTA was the matter under litigation and for that reason the Government has to come out with clarification thereafter the matter was subject to various litigation before Tribunal, Hon'ble High Courts and Hon'ble Supreme Court, therefore no malafide intention can be attributed to the appellant, therefore, wherever the demand is for extended period, the same will also not be sustainable on the ground of time bar also." 5.1 From th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hi Industries Limited is not directly applicable in the facts of the present case. These two judgments of the tribunal were upheld by the Hon'ble Gujarat High Court. 5.4 As per the above settled position the appellant on merit is not entitled for the Cenvat Credit. As regard the limitation, I find that there is no dispute that the appellant is availing the Cenvat credit and declaring in their monthly returns. The issue involved is also of interpretation of Cenvat Credit Rules and on this issue there are number of cases were made out by the department. In these circumstances it cannot be said that the appellant had a mala fide intention to evade the excise duty by taking the wrong credit. I do not find any suppression of fact or misstatem....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate & Time of Preparation Date of Removal G-4-319 34/5/983 15:28 รร. Time of Removal (n Fig & Words): 16: Sixtes Zara Sr. ARKLICH 72-73-84-87/26454315/93 d. 3.2.9 C. E. Registration No. E.C.C. No. P.L.A. No. 16 Exemption Nation No: 323344.6.3.93 Vehicle No.LA No & D 62-4/77-918522545 20/11/2007 Remarks 02/02/2009 Chapter Heading Identification Marks Total Assessable Recent Assessable CE Sage Vale Excise Duty Payable Paid Total Value 6.3 NO 15000.00 Edia.Cess 78449.49 2352.49 1868752.00 CRYOGENIC TANE FOR GUID CASES MODEL NUMBERS with Sponed-g1w/Box atscht. as per Pachy host. Total Eduiles 21. 1568.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Roc. No.2064/B/TNLDA/08 To M/s. Inox India Ltd., ABS Towers IV the floor, Old Padra Road, Vadodara, Gujarat. Sir, and Sph 02.02.00 Sub: Tamilnadu Livestock Development Agency - Tender 2008/10 - Purchase 3000-3100 litre capacity Tower Silos for storing of Liquid Nitrogen for Animal Husbandry Department and Tamil Nadu Cooperative Milk Producers' Federation Limited-Award of Tendor-Regarding Ref. 1. Negotiation Meeting held on 27.11.08. 2. This office letter oven number dated. 20.12.2008 3. Your ref: IIL: MKTG: 08-09:157, dated. 31.12.2008 4. This Office Lr.No.2064/B/08, dt.09.01.00 5. Your e-mail ref: IIL: MKTG: 08-09:158, dated 16.01.2009 6. This Office Letter No.2064/B/08, dt.19.01.....