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2014 (4) TMI 4 - AT - Central ExciseEntitlement to CENVAT Credit - GTA services - Revenue contends that respondents have wrongly availed the credit on the services of GTA for outward transportation of goods beyond place of removal - Held that:- freight is a part of the price as this fact is not in dispute. The Board therefore, issued a Circular No.97/8/2007 dated 23.8.2007 - However, there may be situations where the manufacturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of the Service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods occurred at the said place - Decided against Revenue.
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