TMI Blog2014 (4) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... The Board therefore, issued a Circular No.97/8/2007 dated 23.8.2007 - However, there may be situations where the manufacturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order whereby the Commissioner (Appeals) held that respondents are entitled to credit of service tax paid in respect of outward GTA services upto the place of buyer. The period in dispute is from April 2009 to November 2009. 3. Revenue filed this appeal on the ground that that the respondents have wrongly availed the credit on the services of GTA for outward transportation of goods beyond plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the respondents are selling the goods in question to original manufacturer and the prices agreed upon by them with their buyers are inclusive of freight element with the direction for delivery of the same at the buyers place. The contention is that as the freight is part of the price on which duty has been discharged, therefore, credit cannot be denied. The respondents also relied upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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