TMI Blog2016 (1) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... LTU, Bangalore Vs. ABB Limited [2011 (3) TMI 248 - KARNATAKA HIGH COURT], the matter is remanded back to the original adjudicating authority for de novo adjudication; the original adjudicating authority will give the appellants sufficient opportunity of providing necessary evidence in the form of documents showing compliance of the conditions mentioned in the Board's Circular No. 97/8/2007-S.T. da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... freight charges for delivering the goods from the factory to the customer's premises amounting to ₹ 69,274/-, ₹ 65,011/- and ₹ 5,986/- respectively for different Orders-in-Original. The impugned order passed by the Commissioner (Appeals) states that the appellant has not been able to fulfill the condition number (iii) given in Board's Circular No. 97/8/2007-S.T. dated 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowed the credit. 4. Mr. Paramjit Singh, authorized representative of the appellant company argued that they were transporting the goods on F.O.R basis where the ownership of the goods lies with them up to the destination and they had bore the risk of damage to the goods during the outward transportation to the destination and freight charges were an integral part of the price of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication; the original adjudicating authority will give the appellants sufficient opportunity of providing necessary evidence in the form of documents showing compliance of the conditions mentioned in the Board's Circular No. 97/8/2007-S.T. dated 23.8.2007 to claim Cenvat credit of service tax paid on outward freight charges. The original adjudicating authority is directed to decide the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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