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2022 (5) TMI 1245 - CESTAT NEW DELHICENVAT Credit - inputs/input services - capital goods - outward goods transport service performed beyond place of removal - HELD THAT:- Perusing the entire records, it is observed that delivery of goods in the present case from the manufacturer’s/appellant’s premises is on the FOR basis. The copy of insurance policy is sufficient to hold that till the goods are delivered by the manufacturer to its customers place, the title therein remains vested with the manufacturer/the appellant. The same fact has been certified as correct even by the Statutory Auditors of the appellant in the form of the Chartered Accountants Certificate. There is no document on record produced by the department to falsify both these documents. The property in the goods continued to remain with the appellant/the manufacturer till those goods were delivered at the door step of the appellant. Hence, point of sale in the given circumstances is apparently the door step of the consumer - in appellant’s own case in M/S PENSOL INDUSTRIES LIMITED VERSUS COMMISSIONER, CGST & CENTRAL EXCISE [2019 (5) TMI 1618 - CESTAT NEW DELHI] this Tribunal has already held the outward freight in case of sale on FOR basis to be an amount paid towards an eligible import service. Appeal allowed - decided in favor of appellant.
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