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2013 (6) TMI 214 - AT - Central ExciseInput service credit denied - Outward transportation service & Manpower supply service - Held that:- Although there is a change in the definition of input service credit post 1.4.2008, but an assessee who qualifies the condition laid down in Board's Circular NO.97/08/2007-S.T. dated 23.08.2007 is entitled for input service credit. Admittedly, in this case as per the sale agreement the goods were supplied on CIF, FOB or DDU basis. Therefore, the first condition of the said circular is satisfied and when the goods are transported upto port by the appellant therefore the risk of loss or damage to the goods are also vested with the appellant. It is not in dispute that the freight charges were not integral part of the sale value of the impugned goods. As the appellant has satisfied the condition of Circular No. 97/08/2007 dated 23.08.2007, therefore, the appellants are entitled for input service credit. See Ambuja Cements Ltd. vs. Union of India [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT] As for bonus and lunch allowance, the supplier of manpower has raised invoices of the services provided by him and the appellants have become service recipient thereon, thus as held in Ultratech cement (2010 (10) TMI 13 - BOMBAY HIGH COURT) that any services availed by the manufacturer of excisable goods in the course of business is entitled for input service credit, therefore the appellants are entitled for input service credit.
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