TMI Blog2016 (7) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... tion whether it can be included within 'input service' or not and since for determination thereof, matter has been remanded, therefore, in our view, it would not be appropriate at this stage to answer the substantial question of law formulated above and instead let the matter be decided by competent authority as per remand order passed by Tribunal after recording factual findings and, therefore, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reated as 'input service' in terms of Cenvat Credit Rules, 2004? 3. Tribunal while interpreting definition of 'input service' has noticed contention of Assessee that sales of finished goods to their customers/dealers are on FOR destination basis and transport and transit insurance is arranged by Assessee. The cost of transportation on FOR basis is integral part of price charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed above and instead let the matter be decided by competent authority as per remand order passed by Tribunal after recording factual findings and, therefore, we leave this question open. Appellant may raise this question after matter is decided by competent authority pursuant to impugned order passed by Tribunal remanding the matter. 5. The appeal is, accordingly, disposed of. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
