TMI Blog2012 (11) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... and adopted by the appellant as an assessable value. It is also not the revenue’s case that freight and insurance is being charged/collected by the appellant separately. - appellants were the owners of the goods upto the place of delivery that is the buyers premises and as such the GTA services so availed by them are to be treated as inputs services. - Cenvat Credit allowed. - ST Appeal No. 779 of 2011 SM - Final Order No. 1432/2012-SM(BR)(PB) - Dated:- 4-10-2012 - Ms. Archana Wadhwa, J. Appearance: Ms. Neha Gulati , Advocate for the Appellants Shri Bharat Bhushan, DR for the Respondent Per Archana Wadhwa (for the Bench): After hearing both sides, I find that appellant is engaged in the manufacture of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 was examined. Assessee contended before the lower authorities that they are fulfilling all the three conditions of said Circular and as such are entitled to the benefit of Cenvat credit of Service Tax paid on the GTA services. Para 5, 12, 13 and 14 of the said decisions of Punjab and Haryana High Court is reproduced below:- 5. He has then argued that Board s Circular No. 97/6/2007-ST, dated 23-8-2007, which has been issued in pursuance to the order passed by the Tribunal has clarified the issue as to up to which stage a manufacturer or consigner take benefit of tax on goods sent by transport (A). He has drawn our attention to para 8.2 of the Board s circular which lay down the requirement of fulfilling three conditions, namely,- ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia, services used in relation to inward transportation of inputs or export goods and outward transportation up to the place of removal. It has also remain un-controverted that for transportation purposes insurance cover has also been taken by the appellant which further shows that the ownership of the goods and the property in the goods has not been transferred to the seller till the delivery of the goods in acceptable condition to the purchaser at his door step. Accordingly, even the second condition that the seller has to bear the risk of loss or damage to the goods during transit to the destination stand fulfilled. 13. The third condition that the freight charges were integral part of the excisable goods also stand fulfilled as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dly, the Chartered Accountant s certificate to the effect that sale is on FOR basis and all expenses incurred upto the buyers premises form part of the cost of final product. Commissioner (Appeals) has also held in favour of the appellant, when he observed that the purchase orders are on FOR basis and it is the appellant who has to bear the freight and insurance by arranging transportation of the goods. It is also not the Revenue s case that anything more than what has been reflected in the invoices as the cost of goods, stands recovered by the appellant from their buyers in the name of freight and insurance. If that be so, all the expenses incurred up to the buyers premises, which are also reflected in the invoices and adopted by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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