TMI Blog2009 (5) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... yer’s premises - the appellants sold the goods to their buyer on F.O.R. basis. On going through the Board’s Circular, it is seen that the appellant’s case is covered by the Board’s circular. Even though the Circular is of year 2007 and period involved is prior to that, the Circular appears to be clarificatory in nature. The beneficiary Circular has to be implemented with retrospective effect – credit is admissible - we allow the appeal - ST/137/2007 - 522/2009 - Dated:- 1-5-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri Naresh Thackar, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in terms of Cenvat Credit Rules, the charges incurred by the appellants for transportation of finished goods beyond the factory gate are not eligible for input service credit. Therefore he upheld the order of the Original authority. The appellants are highly aggrieved over the impugned order. The following grounds have been urged:- (i) The appellants have incurred freight beyond the factory gate towards transportation of goods. The definition of "input service" means any service used by the manufacturer whether directly or indirectly in or in relation to manufacture of final products and clearance of final products from the place of removal. The finding in the impugned order that where place of removal is factory gate, the charges in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 4 of the Central Excise Act, 1944, it is states that, - "place of removal" means - (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be stored without payment of duty; (iii) a depot premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory; from where such goods are-removed." It is therefore clear that for a manufacturer/consignor, the eligibility to avail credit of the service tax paid on the transportation during removal of excisable goods would depend upon the place or removal as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to the transporters under an agreement. Accordingly the risk and responsibility of the goods remain fully with the appellant during the course of transportation of goods from the appellant's factory or depot, as the case may be up to the place of delivery. Therefore: it was stated that the case of the appellant is squarely covered by the above Circular. The relevant bills were also produced. 5. It is seen that in the present case, the appellants sold the goods to their buyer on F.O.R. basis. On going through the Board's Circular, it is seen that the appellant's case is covered by the Board's circular. Even though the Circular is of year 2007 and period involved is prior to that, the Circular appears to be clarificatory in nature. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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