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2016 (8) TMI 849 - CESTAT NEW DELHI

2016 (8) TMI 849 - CESTAT NEW DELHI - 2016 (45) S.T.R. 206 (Tri. - Del.) - CENVAT credit outward transportation of final product from factory gate to customer premises contract with customer to sell final products on FOR basis - Board circular No. 97/6/2007-ST dated 23.8.2007 Held that: - in case of FOR destination sales, the ownership of the goods remain with the seller till delivery at the customer doorstep and the freight charges forming part of value of the assessable goods and borne b .....

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a Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Ms. Rinky Arora, Advocate for the appellant Sh. R. K. Mishra, DR for the respondent ORDER Per Archana Wadhwa All the three appeals are being disposed of by this common order as the issue is identical and all arise out of the same impugned order of the Commissioner. 2. The issue required to be decided in the present appeal is as to whether the service tax paid on outward transportation of the appellant s final product from the .....

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ion and paid the service tax on the same. The service tax so paid by them was availed as credit. 4. We note that the issue stand decided by the larger Bench decision of the Tribunal in the case of ABB Limited vs. Commissioner of Central Excise & Service Tax 2009 (15) STR 23 (Tri. LB.). It stand held that the outward transportation of the goods from factory gate till the appellant premises would be treatable as input service and as such service tax paid on the same is available as credit to t .....

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elying upon the decision of the Tribunal in the case of Gujarat Ambuja. We note that the said decision of the Tribunal stand reversed by the Hon ble Punjab & Haryana High Court reported as Ambuja Cements Limited vs. Union of India 2009 (236) ELT 431 (P&H). By taking note of the Board circular No. 97/6/2007-ST dated 23.8.2007, it stand held that in case of FOR destination sales, the ownership of the goods remain with the seller till delivery at the customer doorstep and the freight charge .....

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rovisions. 6. We also find another decision of the Karnataka High Court in the case of CCE.C&ST, Belgaum vs. Vasavadatta Cements Ltd. 2011 (24) STR 542 (Kar.), in favour of the assessee. Further, the Hon ble Chhattisgarh High Court in the case of Ultratech Cement Limited vs. CCE, Raipur 2014 (307) ELT 3 (Chhattisgarh) has also decided the legal issue in favour of the assessee. The said decision stand followed by the Tribunal in number of cases. One such reference can be made to a latest deci .....

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