2012 (11) TMI 883

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..... lant. They are undertaking the same, paying Service Tax on the said GTA services so availed by them and are taking credit of the same.   2. The dispute in the present appeal relates to the availment of credit of Service Tax so paid by the appellant on the GTA services. Revenue by entertaining a view that with the amendment in the definition of inputs services with effect from 1.4.08 replacing the expression clearance from the place of removal to clearance up to place of removal, the assessee is not entitled to avail the credit. Accordingly, proceedings were initiated culminating into passing of impugned order confirming denial of Cenvat credit and imposition of penalties.   3. It is seen that appellant took a categorical stand b .....

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..... his door step; (b) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (c) the freight charges were an integral part of the price of goods. According to the learned counsel the property in the goods was never transferred to the purchaser and remained with the seller i.e. assessee till the delivery of goods to the purchaser at his door steps. He has also emphasized that the assessee had taken an insurance cover bearing the risk of loss or damage to the goods during transit to the destination and that the freight charges were an integral part of the price of the goods. Learned counsel has maintained that once all these conditions are fulfilled then it is well settled that the revenue is bound .....

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..... notice. Therefore, we are of the view that the first question is liable to be answered in favour of the assessee and against the revenue.   14. Once the first question has been answered in favour of the assessee and against the revenue then it is evident that there is no contravention and violation of any of the provisions of law and the credit has been lawfully availed. Therefore the allegation concerning not availing the service within the meaning of input service and irregular availment of credit could not be sustained. Then the question of payment of interest does not arise and the answer to the second question consequently would be against the revenue and in favour of the assessee.   4. The appellate authority have examine .....

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