2024 (3) TMI 3

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....e for the Appellant Mr. S. S. Chattopadhyay , Authorized Representative for the Respondent ORDER PER R. MURALIDHAR : The Appellants have claimed the Cenvat Credit for the Service Tax paid on the freight charges incurred from their factory premises to the factory premises of the buyer. In terms of Rule 2(l) of the Cenvat Credit Rules, 2004, after amendment with effect from 01/04/2008, C....

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....ce Tax paid on outward freight also. 2. The Learned Consultant further submits that the details of Cenvat Credit taken by them and Service Tax paid by them on 'Reverse Charge Basis' were all properly recorded in the ER 1 Returns and ST-3 Returns. Therefore, there was no suppression on their part. Accordingly, he submits that the confirmed demand is required to be set aside on account of limitat....

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....im any abatement on account of the freight charges incurred by them from their factory premises to premises of the receiver of the goods, the same cannot be come to the rescue in respect of the Cenvat Credit to be taken. Rule 2 (l) of the Cenvat Credit Rules, 2004, is very clear that the Cenvat Credit can be taken for the services utilized 'upto the place of removal' only. Therefore, we do not see....