TMI Blog2015 (2) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... "door delivery" to the buyers premises. The appellants have discharged duty on the total value of the goods inclusive of freight and insurance. Considering the decisions of Hon'ble High Court and the Tribunal (2013 (12) TMI 1025 - CALCUTTA HIGH COURT) and [2007 (7) TMI 19 - CESTAT, CHENNAI], I find that prima facie the appellants have made out a case for waiver of predeposit and stay. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board's circular No. 97/8/2007-ST dt. 23.8.2007. He submits that as per the contract, the deliveries are on FOR Destination basis and they have incurred freight and insurance and paid excise duty on the total value. Hence, they are eligible for cenvat credit on outward transportation service. He relied on the following case law :- (i) Gala Precision Technology Pvt. Ltd. E/1558/12-Mum, 03/04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract it is stated that door delivery to the buyers premises. The appellants have discharged duty on the total value of the goods inclusive of freight and insurance. Considering the decisions of Hon'ble High Court and the Tribunal (supra), I find that prima facie the appellants have made out a case for waiver of predeposit and stay. Accordingly, predeposit of dues arising from the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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