TMI Blog2015 (12) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... Facts are not in dispute that the ownership of the goods and the title in the goods remained with the respondent till delivery of the goods in acceptable condition to the purchaser at his door step; that the Respondent bore the risk of loss or damage to the goods during transit to the destination; and that the freight charges were an integral part of the price of the goods. The term 'place of remo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Mohanty The Revenue is in appeal before this Tribunal against the impugned order dated 23.10.2013 passed by the Commissioner (Appeals) Central Excise, Gurgaon, wherein cenvat credit of service tax paid on the freight charges for transportation of goods up to the buyer's premises has been allowed in favour of the respondent. The impugned order has been challenged by Revenue on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The definition of 'Input Service' contained in Rule 2L of the Cenvat Credit Rules, 2004 takes within its ambit clearance of final product up to the place of removal. In the present case, the facts are not in dispute that the ownership of the goods and the title in the goods remained with the respondent till delivery of the goods in acceptable condition to the purchaser at his door s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions, the impugned order has allowed the cenvat benefit in favour of the respondent herein. The grounds raised by the Revenue appellant in this appeal have no legal sanctity because, nexus with regard to transportation of goods in case of FOR sale, has been specifically considered as input service contained in Rule 2(l) or the Cenvat Credit Rules, 2004. 6. In view of above, there is no i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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