freight. This bifurcation reads as under:
" Total Freight debited in Profit and Loss Account Rs. 27,98,77,049
Less : Freight on which assessee ... Freight on own trucks 1,30,86,314
b) No TDS made on individual trucks 1,08,22,029
c) Balance freight representing debit notes
denied on the ground that the documents such as Debit Notes, Freight Certificates etc., were not prescribed documents for the purpose of taking credit. Credit ... Cenvat Credit Rules, 2004, are shown in the documents such as debit notes on the strength of which the assessees took credit, there
debit notes being raised by Shri Balaji Shiping Corporation instead
of invoices, and the amount in debit note matches with amount mentioned
in freight certificates ... debit notes raised by Shri Balaji
Shipping Corporation and other agents.The assessee has filed paper book
which contains various debit notes issued by shipping
payment of tax on such amount by issuing separate debit notes. The amount of freight collected by the petitioner has thus escaped the sales ... part of the sale price is recovered by separate debit note in form of freight. Besides, though called upon, the petitioner did not produce
being realised from them and that Debit is raised by the Company by Freight Debit Notes on monthly basis. It was found that the monthly ... appellants were realising additional consideration which is in dispute only through freight debit notes and were not showing it even in Trading Invoices
submits that although the Tribunal acknowledged
that the freight charges were separately charged by a debit note, it was
incorrect for the Tribunal to state ... site. The fact that the petitioner separately paid
freight to transporters and raised debit notes does not alter the nature of the
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freight realised from the stockist by way of debit note is Rs. 616.70. The total debit note amount ... revision case is the difference between the debit note amount and the railway freight amount shown in the bill. This differential amount which is under
debit notes as agreed by them.
The 1st debit note dated 01.10.2013 was raised by the plaintiff
vide debit Note ... disclosed that the 1st defendant has made payment towards debit
notes (freight and Octroi charges). The invoices issued by the
plaintiff consists some terms
Freight on own trucks 1,30,86,314
b) No TDS made on individual trucks 1,08,22,029
c) Balance freight representing debit notes ... source.
Total 46,73,017 64,49,012
Balance freight representing debit notes - Rs.3,06,779/-
Copy of details of freight representing debits notes
present case, the appellants herein have not at all indicated the freight administrative charges in their price list and as has been found ... appellants were realising additional consideration which is in dispute only through freight debit notes and were not showing it even in Trading Invoices
