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2014 (10) TMI 128 - AT - Central ExciseCENVAT Credit - Whether the appellants were eligible for CENVAT Credit of Service Tax paid on "onward transportation" for delivery of final products upto the customer's premise or port of export - Held that:- From the copies of invoices and the respective purchase orders it is seen that the terms of delivery of goods have been specified in the purchase orders. In some purchase order the terms is specified as "free delivery to our factory" or "FOB destination" or "delivery charges inclusive" or "delivery at Goa Plant" etc. This clearly indicates that the price of the goods was inclusive of delivery charges and the ownership of the goods remained with the appellants during the transit and the same passed on to the buyer only on delivery at the delivery point. Similarly, the insurance policy drawn in favour of the appellants also indicates that the ownership of the goods in question remained with the appellants till the delivery point - Following decision of ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] and Parth Poly Pvt. Ltd. [2011 (4) TMI 975 - GUJARAT HIGH COURT] - Decided against Revenue.
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