TMI Blog2016 (7) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in price of goods and form integral part of assessable value. That appellant has paid appropriate duty of excise payable when calculated by including freight in the assessable value, in case of sales made on FOR basis. These documents sufficiently establish that sale was on FOR basis, and freight was borne by appellant. The Board Circular No. 97/8/2007-ST dated 23.08.2007 lays down three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s aggrieved by the denial of Cenvat credit of service tax availed on freight on outward transportation of goods. 2. The appellants, M/s Ultra Tech Cement Ltd., are engaged in manufacture of cement and are registered with service tax department for payment of service tax on transportation of goods by road. The appellant undertakes trade sale as well as non-trade sale. In trade sale the finish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sportation of cement to customers premises though on FOR basis would not qualify as input service. 3. A show cause notice was issued to appellant and after due process of law, the original authority confirmed the demand along with interest and imposed penalty. On appeal, the Commissioner (Appeals) upheld the demand interest, but reduced the penalty. The appellants are thus before the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant till delivery to customer. The appellants have also furnished a certificate issued by Chartered Accountant wherein it is certified that freight is included in price of goods and form integral part of assessable value. That appellant has paid appropriate duty of excise payable when calculated by including freight in the assessable value, in case of sales made on FOR basis. These documen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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