TMI Blog2015 (1) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, being outward freight, when paid by manufacturer upto customer's door step, have found that credit availed on such services is admissible, for ownership of the goods remained with the seller till delivery at customer's door step, transit insurance borne by the assessee and property in goods not transferred to buyer till delivery and freight charges forming part of value of excisable goods and borne by the assessee on FOR destination basis, CENVAT Credit is allowable and also held that CBEC&C's Circular is binding on the Revenue - Commissioner (Appeals) has erred in the facts and circumstances of the case, that the place of removal is not port, but the factory gate. I hold that in the facts and circumstances of the case, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehouse charges, freight charges, packaging strapping charges, package loading charges, packaging forwarding for examination, document charges, Airport authority charges, agency charges, DEPB charges, loading unloading charges, EDI charges, security charges, X-ray charges, AWB fees, PCA charges, Airway Bill charges, IAAI charges etc. totalling ₹ 6,66,027/- in respect of Service Tax paid on the aforementioned services. The Revenue felt that the appellant have availed credit of Service Tax on Business Support Services meant for export of goods and the place of removal is factory gate and accordingly CENVAT Credit was not available to the appellant in terms of Rule 3 read with Rule 2(b) read with Rule 2(l) read with Section 4 of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar No. 97/8/2007-Service Tax dated 23.8.2007, which reads as under:- 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 to the purchaser at his door step; (ii) the seller 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of removal should be determined with respect to the facts and circumstances in each case and it was held that where the sale is on FOB/CIF basis, the place of removal has to be the load port only and accordingly held, the input services rendered in relation to outward transportation etc, upto the place of removal are renewable and accordingly, input services rendered for outward transportation upto the place of removal and other connected services availed to facilitate the movement of goods to the port and their handling, documentation etc. to enable the loading of the goods on the vessel for export. Reliance was placed on the ruling of this Tribunal in the case of Commissioner Vs. Rolex Rings Pvt. Ltd. - 2008 (230) ELT 569 (Tri-Ahmd.). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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