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2016 (9) TMI 45 - AT - Service TaxWhether service tax credit with respect to outward transportation from the factory of the appellant to the buyer's premises is admissible to the appellant or not - Central Excise duty is paid on MRP basis - all elements of cost are included in the MRP and the delivery becomes an FOR destination basis transaction - fulfillment of all conditions prescribed under CBEC circular No. 97/8/2007-ST dt 23/8/2007 - Held that:- in the present proceedings transit insurance & outward freight is also borne by the appellant. Ownership of the goods till their delivery at the footsteps of the buyer remains with the appellant and service tax on freight is also paid by the appellant. Under the existing factual matrix deliveries of cement in the present proceedings have to be considered as on FOR destination basis and conditions of CBEC Circular No. 97/6/2007- ST dt 23/8/2007 are fulfilled as per the ratio laid down by P & H High Court in the case of Ambuja Cement Ltd. Vs. UOI [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT]. Therefore, as per settled proposition of law credit of service tax paid on the outward freight during the relevant period was correctly taken by the appellant. - Decided in favour of appellant
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