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TMI Blog2010 (4) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... rs-in-Appeal. Revenue was aggrieved by the finding of the Commissioner (Appeals) that outward transportation and transit insurance of goods were to be treated as 'input services' and hence Revenue filed Appeal Nos.ST/18, 19, 20, 21, 22 & 23/2010. 2. In view of the fact that there were 11 Orders-in-Original, the Registry of the Tribunal directed the Revenue to file 5 more appeals. The response from the office of the Commissioner is reproduced herein below:- Sir, Sub: Appeal No.ST/18-23, 48-52/2010 (11 appeals) before CESTAT, Chennai. Ref: F.No.ST/18-23, 48-52/10 dated 12.04.2010 received from CESTAT, Chennai. Please refer to the above. 2. Orders-in-Appeal Nos.311-315/2010 dated 22.09.2009 passed by the appellate Commissioner, Madurai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-A Nos.311-315/2009) and 08-13/TVL/2010 (in respect of O-in-A Nos.316-321/2009) both dated 08.01.2010 was of the considered opinion that the appellate authority's conclusion that the services specified against Sl.No.(i) and (ii) in para 3 above qualify as 'input services' was not legal and proper and directed filing of appeals against the appellate orders to that extent. To reproduce para 4 of both the Review Orders: 4. The decision of the learned appellate authority treating the outward transportation of finished goods from the factory gate to the buyer's premises and insurance for transit of finished goods from the factory gate to the buyer's premises as 'input services' under rule 2 (l) of the CENVAT Credit Rules, 2004 ('CCR') is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit insurance are 'input services' under Rule 2 (l) of the CENVAT Credit Rules, 2004. These are the issues involved in Appeal Nos.ST/18, 19, 20, 21, 22 & 23/2010. Although these appeals are listed for hearing today, they cannot be disposed of as the issue regarding outward transportation being considered as an 'input service' is pending decision by the Hon'ble Karnataka High Court in the case of ABB Ltd. These appeals are hence adjourned to 23.7.2010 to await the Karnataka High Court's decision. 4. As regards the remaining 5 appeals namely ST/48, 49, 50, 51 & 52/2010, the issue do not relate to outward transportation and transit insurance. They relate only to motor vehicle insurance and tyre retreading charges which have been held to be ' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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