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2010 (6) TMI 213 - AT - Service TaxCenvat Credit – Input Service - The lower authorities have denied the credit of Rs. 3,01,188/- availed by the appellant on the input service on the amount of service tax paid on the outward freight for the transportation of the goods from their factory premises up to the buyers premises. Impugned order holding that transit insurance paid by buyer of goods and ownership during transit not with appellant and credit not admissible. Issue settled by High Court in Ambuja Cements Ltd. Held that – transportation undertaken by appellant for delivery of goods and ownership remained with them till delivery.
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