Case Law Details
Hindustan Coca-Cola Beverages Pvt Ltd Vs Commissioner of Central Excise (CESTAT Mumbai)
Introduction: Hindustan Coca-Cola Beverages Pvt Ltd challenges the disallowance of their restoration claim for CENVAT credit under the CCR. The Commissioner of Central Excise’s order imposes substantial recovery, interest, and penalties, prompting the appeal. This article delves into the detailed analysis of the case and the recent CESTAT Mumbai order.
Detailed Analysis: The disallowed CENVAT credit pertains to various taxable services connected to Hindustan Coca-Cola Beverages’ aerated water manufacturing business. The contested credits include outward transportation, goods transport agency service, outdoor catering service, manpower recruitment service, and services rendered by Mumbai International Airport Authority.
The appellant argues that prior to March 1, 2008, the eligibility of CENVAT credit on outward transportation was settled by the Karnataka High Court and upheld by the Supreme Court. They contend that subsequent show cause notices favoring the appellant were disregarded in the impugned order.
Regarding ‘place of removal,’ the appellant asserts it is the buyer’s premises and emphasizes that all sales were on a ‘free on road (FoR)’ basis. They argue that the original authority overlooked crucial contract documents.
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