2014 (12) TMI 832

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..... ssessee in appeal No.3018/2011 is challenging against disallowance of Cenvat Credit of Service Tax of Rs. 1,68,687+ Education cess and higher education cess relating to the availment of goods transport service. Revenue challenged in appeal No.2494/2011 against no levy of penalty by the authority below. 2. Both appeals having common cause are taken together for disposal by this common order. Perus .....

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..... port in assessable value. This further establishes that to discharge contractual obligation in respect of delivery of the goods at buyers point, it was liability of the assessee to make delivery FOR. Therefore, appeal of the assessee is allowed and there shall be no disallowance of Cenvat Credit.  Revenues appeals are dismissed for no good reason in grounds of appeal. [Dictated & Pronounced .....

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