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TMI Blog2016 (1) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... different types of Copper Components. They hold Central Excise registration and are availing Cenvat credit. During audit, it was observed that appellants have wrongly availed credit on service tax paid on GTA Services in respect of outward transportation services. Therefore show cause notice's were issued, which after adjudication confirmed the disallowance of credit and ordered for recovery of the same alongwith interest and imposed equal amount of penalty. In appeal the same was upheld. Aggrieved, the appellants are before the Tribunal. 3. On the side of the appellant, the learned Counsel for appellant submitted that prices on which the goods are sold are FOR destination basis and that appellants are under contractual obligation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order and argued that the Commissioner has rejected the appeal by following the dictum laid in Central Excise, Kolkatta Vs. Vesuvious India Ltd - 2013-TIOL-1038-HC-KOL-ST, where it was held that the services rendered to the customer for the purpose of delivering the goods at the destination is neither covered by the definition of input service prior to 1.4.2008, nor is it covered after 1.4.2008. That credit has been rightly disallowed. 5. On perusal of records, it is correct that for the period from September 2009 to October 2010, in the case of M/s Shree Cable & Conductor (P) Ltd who is appellant in E/55206/2014-EX(SM) herein, the Commissioner (Appeals) has allowed the credit on outward transportation services. The present appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished goods from the place of removal upto the premises of the purchaser is covered within the definition of 'input service' provided in Rule 2(1) of the Cenvat Credit Rules, 2004. In Vesuvious India Ltd. (supra) the Hon'ble High Court of Calcutta has taken the view that credit for outward transportation charges or taxes paid in regard thereto is claimable only with regard to those transports which were made from one place or removal to another place of removal. In the said case, the Hon'ble High Court has not made nay discussion as to when freight charges are included in the assessable value and is therefore distinguishable. The Hon'ble Court has therein observed that Circular of the Board dated 23.8.2007 gives relaxat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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