TMI Blog2016 (10) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... t the destination point in terms of the sale agreement, so as to conclude that CENVAT credit admissible, namely (i) the ownership of goods and the property in goods remained with the seller of the goods till the delivery of goods, (ii) the seller bore the risk of loss or damage to the goods during transit to the destination, (iii) the freight charges were an integral part of the price of goods - H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that during audit, Revenue noticed that appellants have availed Cenvat credit amounting to ₹ 49,128/- on service tax paid on outward freight. SCN dated 29.04.2011 was issued involving the extended period as it appeared that the factory is the place of removal. 4. The appellants contested the SCN stating that as per the Purchase Order from the buyer, the manufactured goods were to be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mant of such sale and transfer of property in goods occurred at the said place. The SCN was adjudicated vide Order-in-Original dated 27.06.2011 and proposed demand was confirmed with equal amount of penalty under Section 11AC of the Act along with interest. Being aggrieved, the appellant preferred the appeal before the ld.Commissioner (Appeals), who has been pleased to dismiss the appeal observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ook No.16 dated 26.02.2010 for sale to Surya Roshmi Ltd., no amount have been charged for freight. In the accompanying GR Note, the goods have been sent freight paid. However, in the GR-Note No.398 in Annexure 2, Invoice No.166, the goods were sent freight to pay. It is not evident, who paid the freight. The ld.Counsel further states that it is evident that the goods have been delivered by the sel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. So far as the third condition is concerned, it is apparent from the sample invoice mentioned hereinabove that the freight charges have not been charged separately, and are integral part of the price of the goods. Accordingly, I find that the ld.Commissioner (Appeals) is in error in upholding that the freight charges have not been included in the assessable value. 8. In this view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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