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TMI Blog2011 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... till the decision of the Tribunal in the case of Ambuja Cements Limited vs. UOI 2009 (236) ELT 431 (P & H). After this decision was given the appellants took credit for the earlier period also and thereafter, show cause notices have been issued. Thus, three orders have been passed for different periods demanding service tax credit taken by the appellant from 2007 onwards till 31.08.2009. 2. Heard both the sides. As far as availing of cenvat credit of service tax paid on GTA services for outward transportation of goods manufactured, taken as credit by the appellant for the period prior to 01.4.2008, the issue is no more res-integra and has been settled by the decision of the Hon'ble High Court of Karnataka in the case of ABB Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants have taken the insurance. Further, he also submits that price is inclusive of freight, insurance and in the assessable value also this has been included for the purpose of payment of Central Excise duty. Further, the learned Chartered Accountant also drew my attention to the fact that appellants had produced a Chartered Accountant certificate certifying that the sale is on FOR basis and insurance and expenditure on freight have been borne by the seller himself. It is the submission of the learned Chartered Accountant that under these circumstances, the premises of the buyers has to be considered as a place of removal, since only when the goods reached at destination and accepted by the buyers, the sale is complete. He relied upon the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods (in terms of the definition as under Section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at the said place. 5. In view of the circular referred to above and in view of the facts and circumstances of the case and after considering the documents on record, purchase orders before me, I come to the conclusion that sale is on FOR basis. The appellants have submitted that the insurance cost and freight is included in the assessable value and therefore, they are fulfilling the conditions as per the Board s Circular. Accordingly, all the three appeals are required to be allowed and I allow the same with consequential relief to the appellants. (Dictated and pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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