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2009 (12) TMI 638 - AT - Central ExciseCenvat credit on GTA service - freight charges incurred in the transportation of the excisable goods ex-factory formed an integral part of the price of the goods and were borne by the assessee - Held that:- if three conditions were fulfilled, Cenvat credit of service tax paid on GTA service availed for transportation of excisable goods from the factory to the customer’s premises could be taken by the manufacturer of the goods. The first condition is that the ownership of the goods and the property in the goods should not have been transferred to the buyer till the delivery of the goods in acceptable condition at his door step; secondly, the seller has to bear the risk of loss of, or damage to, the goods during the transit to the destination; thirdly the freight charges should be an integral part of the value of the excisable goods, sales of the goods were on ‘FOR Destination’ basis only. It was also found that the freight charges were an integral part of the price of the goods, appellant has not contended that any of the above conditions was not satisfied by the assessee, in terms of Hon’ble High Court’s judgment in Ambuja Cements Ltd., the benefit of Cenvat credit on GTA service availed by the respondent during the period of dispute is prima facie liable to be allowed to them, On this ground, the stay applications are dismissed
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