TMI Blog2013 (10) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007, credit is admissible if ownership of goods remain with seller till delivery of goods at customer’s doorstep – since sales is based on basis of “FOR destination”, transit insurance and freight charges are borne by appellant, so credit is admissible on outward freight - Following decision of Ambuja Cements Ltd vs. Union of India [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT] - No substantial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of 'Goods Transport Agency' and is availing the facility of Cenvat Credit under the Cenvat Credit Rules, 2004 (for short the 'Rules'). During the visit of the officers of the Central Excise, it was noticed that the assessee paid service tax @ 10.2%, inclusive of education cess, on the outward freight charges and taken the Cenvat Credit. The stand of the revenue is that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors vs. ABB Ltd and ors, 2011(23) STR 97 (Kar.). In the case of Ambuja Cements Ltd vs. Union of India, 2009 (236) E.L.T. 431 (P H), this Court relied upon a circular issued by the Central Excise Board and Customs on 23.8.2007 opining that the Place of Removal has to be determined by taking into account the facts of each case. Considering the definition of expression input service in Rule 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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