TMI Blog2015 (10) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ransportation. - Matter remanded back - Decided in favour of assessee. - Appeal No. E/56836/2013-EX (SM) - Final Order No. A/50396/2015-EX(SM) - Dated:- 13-2-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri Rajesh Chibber, Adv For the Respondent : Shri V P Batra, DR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein input services credit on outward transportation of goods have been denied to the appellant. 2. The facts of the case are that appellant is manufacturer of Steel Billets, Precision Tubes, Wire Rods wire rounds. In some cases appellant is clearing goods from there factory gate. In some case the goods are cleared from depots and some cases goods are sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady been included in the assessable value. Consequently, whatever services tax they have paid on transportation of goods from factory to depot they are entitled to claim Cenvat Credit as place of removal is depot. He further submits that they are not recovering any transportation charges from the customers towards transportation from factory to depot. Therefore they are entitled to take Cenvat Credit. 4. For transportation of goods from factory to the customer's places it is the contention of the ld. Counsel they are complying with the condition of the CBEC circular no.97/8/2007 dated 23.08.2007 as the transportation charges is included in the assessable value and ownership and risk of goods lies with the appellant. Therefore, they a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld on FOR basis as transportation charges have been included in the assessable value of the goods and goods are delivered on the door of the buyer. Therefore,the ownership of the goods remains with the appellant. In these circumstances appellant has complied with the condition of the CBEC circular no. 97/8/2007 dated 23/8/2007. Therefore, I hold that on transportation charges where the goods are sold on FOR basis appellant is entitled to claim Cenvat Credit on outward transportation. 9. As discussed above the fact is to be examined whether the price at factory gate to depot are same or not and whether the appellant has charged towards freight from their customers toward transportation of goods from factory to depot. 10. In these circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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