TMI Blog2015 (10) TMI 2222X X X X Extracts X X X X X X X X Extracts X X X X ..... buyers premises. Therefore, I do not find any infirmity in the impugned order. Same is upheld. - Decided against Revenue. - Excise Appeal No. 58037 of 2013-Ex (SM) - ORDER NO. FO/52732 /2015-Ex (SM) - Dated:- 1-9-2015 - Shri Ashok Jindal, Member (Judicial) Shri R K Grover, AR : For the Appellants Shri Sanjay Grover, Advocate : For the Respondent ORDER Per Ashok Jindal : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been discussed under CBEC Circular, No. 97/8/2007-ST dated 23.8.07, wherein it has been clarified that, there may be the situation 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the buyer the price is inclusive of freight i.e. F.O.R. destination and no other amount on account of freight has been charged by them from the buyer. They have also submitted that, whatever amount they have also charged from the buyer, excise duty has been paid on the same. They have also submitted that as per the delivery terms in the purchase order, the risk to the material during transit is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... freight charges were an integral part of the price of goods, is fulfilled. Therefore, I find that in the instant case, the appellant has correctly availed cenvat credit of the service tax paid on the outward transportation and therefore same is liable to allowed. Held accordingly. 7.2 The Hon ble High Court of Punjab and Haryana has held in Ambuja Cements Ltd. vs. Union of India others, r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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