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TMI Blog2011 (5) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... it on other services as he took the view that the question of admissibility of CENVAT credit on other services was beyond the scope of the Tribunal s remand order dated 12.6.2009. Against this part of the order of the Commissioner (Appeals), the assessee also filed appeal No. E/9/10 which was allowed by way of remand vide order No. A/16/11/SMB/C-IV dated 15.12.2010, wherein this Tribunal correctly noted that the earlier remand order had required the appellate authority to decide on all issues afresh. I am told that, pursuant to the second remand order dated 15.12.2010 of this Tribunal, the learned Commissioner (Appeals) has passed final order which is said to have been accepted by both sides. 2. In so far as GTA service used by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent dispute as the facts involved are clearly distinguishable in this case. The limited issue that came up for consideration before the Hon ble Punjab & Haryana High Court was whether the service of transportation upto the customer s door step in the case of FOR destination sales where the entire cost of freight is paid and borne by the manufacturer, would be input service within the meaning of Rule 2(1) of Cenvat Credit Rules, 2004. At no point of time, the appellant either at the stage of original proceedings before the adjudicating authority, or appeal proceedings before Commissioner of C.Ex (Appeals) or CESTAT, Bangalore had raised the issue that their terms of sales is FOR destination . On the other hand, the assessee vide their lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods was the customer s premises and, therefore, in terms of the definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004, the GTA services utilised for such outward transportation qualify to be input service and, therefore, CENVAT credit of the service tax paid thereon is admissible to the assessee. 5. It appears from the grounds of the present appeal of the Revenue that the assessee, in a letter addressed to the Assistant Commissioner of Central Excise, LTU, Bangalore, said that the freight charges were not integral part of the price of the goods delivered to the customers. The consultant for the assessee has claimed that the freight charges were also part of the assessable value of the goods delivered to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT credit on GTA service used for outward transportation of final product. The order of the Commissioner (Appeals) cannot be accepted as a speaking order on the issue handled by him. 6. In the impugned order, the learned Commissioner (Appeals) has rightly relied on the High Court s decision in Ambuja Cements (supra). He has also referred to the Tribunal s Larger Bench decision in the case of ABB Ltd. (supra). The department s appeal against the Tribunal s decision in the case of ABB Ltd. has since been finally disposed of by the Karnataka High Court. 7. In the present appeal, the department has taken the stand that the High Court s decision in Ambuja Cements (supra) is distinguishable and inapplicable. The department is p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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