TMI Blog2017 (3) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... d included the value of transportation in the assessable value of the goods. Therefore, appellant is entitled to avail Cenvat Credit on outward goods transportation agency services - appeal allowed - decided in favor of appellant. - E/1259/2012-EX(DB) - FINAL ORDER NO. 51923/2017-EX(DB) - Dated:- 20-2-2017 - Shri Ashok Jindal, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri Rinky Arora, Advocate for the Appellant Shri H.C. Saini, DR for the Respondent ORDER Per Ashok Jindal: The appellant is manufacturer of cement chargeable to Central Excise Duty. Period of dispute is from January 2006 to December 2009. The rate of duty on cement during this period was at specific rate. The point of dispute is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he confirmed the above mentioned cenvat credit demand along with interest and besides this imposed penalty of ₹ 2000/- on the appellant under rule 15(3) of the Cenvat Credit Rules 2004. Cenvat Credit demand has been confirmed by invoking the proviso to section 11A(1) of Central Excise Act, 1944. Against that order, this appeal is filed. 3. Heard both the sides. 4. The sole contention of the appellant is that they were required to sell the goods on FOR basis and they have complied with the conditions of the CBC Circular 97/8/2007-ST dated 23.08.2007 as they have incurred the cost of transportation in the assessable value of the goods in question and denial has been made at buyers place. 5. In the light of the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1930 which has been dealt with in detail in the said Circular. According to the provisions of the Sale of Goods Act, 1930, the intention of the parties as to the time when the property in goods has to pass to the buyer is of material consideration. The record clearly shows that the intention of the parties was that the sale would be complete only after goods are delivered by the seller at the address of the buyer. The assessing officer as well as the appellate authority have held that the assessee would not be entitled to the benefit merely because no documentary evidence has been adduced to establish the fact of insurance coverage by the assessee. In our view, who pays for insurance or bears the risk of goods in transit would not be a mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only relied on the amendment made to the definition of input service with effect from 1-4-2008 and rejected the claim of the appellant-assessee after that date. No further reason has been given by the Tribunal nor any finding has been recorded with regard to place of completion of sale of the goods. 6. In the light of the decision of the Madras Cements Ltd. (Supra) we hold that as goods have been supplied by the appellant on FOR basis to the buyers place and included the value of transportation in the assessable value of the goods. Therefore, appellant is entitled to avail Cenvat Credit on outward goods transportation agency services. In this term, we do not find any merit in the impugned order, same is set aside and appeal is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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