TaxTMI 
TaxTMI 
2019 (7) TMI 1808
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.... : Shri L. Nandakumar, AC (AR) ORDER Brief facts are that during the course of audit, it was noted that the appellants had availed ineligible Cenvat credit of service tax paid on freight, paid for outward transportation of goods upto the depot of the principal manufacturer. Show-cause notice was issued for the period Dec.'14, Feb.'15 and Mar.'15 proposing to recover the ineligible credit alo....
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....as directed by M/s. Parle. Thus, as regards the appellant, the place of removal is the depot of M/s. Parle and such other places as directed by their principal manufacturers. The appellant discharged excise duty on the finished products including the freight charges for transport of the goods to the depot of M/s. Parle. The department has proposed to deny the credit on the service tax paid on frei....
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.... M/s. Parle. The appellant has, therefore, rightly availed the credit on the service tax for outward transportation of the goods upto the place of removal. 3. The learned Authorised Representative for the Revenue Shri L. Nandakumar, AC (AR) supported the findings in the impugned order. In the present case, the freight charges are seen paid by M/s. Parle and, therefore, the demand has been raise....
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.... the freight charges. The challans for payment of service tax for GTA/outward transportation upto the place of removal, is issued in the name of the appellant. From these documents it is very much clear that the freight charges have been borne by the appellant and has been included in the assessable value. In such circumstances, as per the decision of the Hon'ble Apex Court in the case of Commissi....