TMI Blog2011 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, they are fulfilling the conditions as per the Board s Circular - Appeals are allowed - E/1753 to 1755 of 2010 - - - Dated:- 19-8-2011 - Mr. B.S.V. Murthy, J. For Appellant : Shri N.V. Suchak, Chartered Accountant For Respondent : Shri J.S. Negi, SDR Per : Mr. B.S.V. Murthy; All the three appeals filed by the appellants are being taken together for decision in view of the fact that the issue involved in all the orders is same and only period is different. The appellants were not taking credit of service tax paid on GTA services for outward transportation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey had produced the relevant records before the authorities and he submits that he has also produced some purchase orders and invoices etc. for perusal in the appeal memorandum. On going through one of the purchase orders placed by Mid India Power Steel Limited dated 10.05.2008, it is noticed that the purchase order clearly shows that the price is on FOR Pithampur basis and material has to be delivered at their work site at Pithampur and it is inclusive of freight. He submits that in all cases, where credit has been taken, the goods were delivered on FOR basis only and appellants 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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