TMI Blog2017 (4) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... peal allowed by way of remand. - E/42103/2016 - 40616/2017 - Dated:- 10-4-2017 - Shri Madhu Mohan Damodhar, Member (Technical) Shri M.Kannan, Advocate For the Appellant Shri S. Nagalingam, AC (AR) For the Respondent ORDER Issue of dispute concerns eligibility of service tax credit in respect of GTA services availed by the appellant for outward transportation of goods till destination. 2. Ld. Advocate, Shri M. Kannan, appearing on behalf of appellant submits that such outward transportation had been necessitated as per the contract between the appellant and the buyer and that these sales were made directly from the factory. Ld. Advocate submits that Commissioner (Appeals) in the impugned order has rejected their clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 19(1) of the Sale of Goods Act, 1930. The intention of the parties is elucidated by sub-section (2) thereof. That can be ascertained having regard to the terms of the contract, the conduct of the parties and circumstances of the case. Sub-section (3) of Section 19 covers a situation not covered by sub-section (2) of Section 19. In such circumstances, Sections 20 to 24 of the Sale of Goods Act, 1930 shall apply for ascertaining the intention of the parties as to the time at which the property in goods is to pass to the buyer. 12 . The codified provisions in Sale of Goods Act, 1930 in the manner described above has been adopted by Board's Circular No.999/6/2015-CX., dated 28-2-2015 aforesaid. Therefore, there should not be an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availing transportation service shall be admissible to the Cenvat credit or refundable where that is not possible to be set off against future liability. It is also submitted in the Bar that C F and CHA services were availed for export of the goods. Following the ratio laid down in the case of Western Agencies Pvt. Ltd. v. Commissioner of Central Excise, Chennai reported in [2011 (22) S.T.R . 305 (Tri.-LB)], the service tax paid in respect of those services shall entitle the assessees to avail Cenvat credit. 15. On the aforesaid background of law, both questions are answered accordingly. Learned Adjudicating Authority concerned shall dispose of claims of the appellants on the issues of Cenvat credit granting fair opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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