TMI Blog2014 (1) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax paid up to 31-3-2008 is correct, as the input service definition - Following decision of CCE, Bangalore v. Madras Cements Ltd. [2010 (8) TMI 288 - KARNATAKA HIGH COURT] - Decided partly in favour of assessee. - E/590/2011 - Final Order No. A/10783/2013-WZB/AHD - Dated:- 1-7-2013 - Shri M.V. Ravindran, Member (J) Shri P.V. Sheth, Advocate, for the Appellant. Shri K. Sivakumar, A.R., for the Respondent. ORDER This appeal is directed against the Order-in-Appeal No. 32/2011/COMMR(A)/CMC/RAJ, dated 23-2-2011. 2. The brief facts of this case are that on scrutiny of records of the appellant by the officers of the Central Excise Audit, it was noticed that the appellant had wrongly taken the Cenvat Credit on the tube lig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es their premises. Therefore, as per Rule 2(l)(ii) of Cenvat Credit Rules, 2004, the Service Tax paid on outward freight is not admissible to the appellant and required to be reversed with interest, as detailed below : Period Service Tax (Rs.) Education Cess (Rs.) S. H. Edu. Cess (Rs.) Total Rs. 1-10-2005 to 31-3-2006 1883 37 0 1920 1-4-2006 to 31-3-2007 3419 68 0 3487 1-4-2007 to 31-3-2008 44322 86 36 4444 4-4-2008 to 31-10-2008 1098 22 11 1131 Total 10722 213 47 10982 2.2 The above observations cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. 429 (Tribunal)]. It is his further submission that the Cenvat credit availed on the light fittings be allowed to them and Cenvat credit availed on outward transportation be also allowed to them. 4. The ld. Departmental Representative, on the other hand, would submit that light fittings sought to be allowed were classified by the seller of the goods under Chapter No. 94; is not covered for the eligibility to avail Cenvat credit as capital goods under Cenvat Credit Rules, 2004. It is his submission that classification of the products cannot be changed in the hands of the assessee and to avail credit. As regards Cenvat credit on Service Tax paid on goods for transportation, it is his submission that the issue is not free from doubt a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . had considered the issue. The Bench had held as under : 4. I have considered the submissions made by Learned Chartered Accountant and I find myself in agreement with his submissions that the purchase orders is on FOR basis and it is the responsibility of the seller to deliver the goods at the buyers premises. Therefore, the conclusion reached by the learned lower authorities that the sale is at the factory gate, cannot be accepted. Further, in the Board s Circular issued in this regard vide No. 97/8/2007-S.T., dated 23-8-2007 supports the contention of the appellants that the buyers premises has to be considered as a place of removal. The relevant portion of the Circular is extracted and reproduced below : ....However, there may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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