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2015 (12) TMI 1394 - CESTAT NEW DELHI

2015 (12) TMI 1394 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - service tax paid on the freight charges for transportation of goods up to the buyer's premises - transportation service has not been used either directly or indirectly in or in relation to manufacture of assesse's final product - Held that:- 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 hi .....

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at their site, such site of the buyer will be considered as the "place of removal" and as per the definition of input service, the freight payable for such transportation of goods will be considered as input service for the purpose of taking cenvat credit. - Decided against Revenue. - Excise Appeal No. E/50696/2014-Ex(SM) - Final Order No. 53079/2015 - Dated:- 3-6-2015 - S. K. Mohanty, Member (J) For the Petitioner : R. K. Mishra, DR For the Respondent : R. C. Chowdhary, Adv ORDER Per S. K. Moha .....

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re of assesse's final product and thus, the said service has no nexus with the manufacturing of the final product by the assessee. 2. I have heard the Ld. Counsel for both the sides and perused the records. 3. It is an admitted fact that supply of the finished goods by the Respondent to its buyers was on FOR destination basis and the price agreed upon between the parties include the freight and insurance charges, which were recovered by the Respondent from its buyer's during the disputed .....

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