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TMI Blog2017 (7) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: Anil Choudhary The issue in this appeal is whether the appellant is entitled to Cenvat Credit on outward transportation of Service Tax paid on their finished goods for sale on FOR destination basis. 2. Notices issued to the appellant have been returned back. Further, the counsel for the appellant Mr. R. Krishnan, advocate have submitted letter dated 3rd October, 2016 stating that h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax taken on the outward transport of the goods is not admissible. Pursuant to show cause an amount of Rs. 5,89,076/- was disallowed along with confirmation of penalty under Rule 25 of CER, 2002 read with Rule 15 of CCR, 2004. Being aggrieved the appellant had preferred appeal before learned Commissioner (Appeals) urging that the issue of Cenvat Credit of Service Tax on outward transportatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rger Bench decision of this Tribunal in ABB Ltd v/s CCE 2009-15-STR-23. The learned Commissioner was pleased to reject the appeal, observing that this Tribunal in ABB Ltd v/s CCE, Bangalore (supra) has observed that there is no restriction that their activities relating to business should be relating to only the main activities or essential activities and therefore all the activity rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis. However, no document evidence for, (i) dispatch/supply of goods on FOR destination basis, (ii) providing of insurance cover and (iii) document indicating the freight as integral part of the value of excisable goods were produced. Hence, in absence of such evidence, it was not established that the appellant has fulfilled the three conditions as discussed or prescribed by the CBEC Circular date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that the sales price included the freight element. None of these facts have been found to be untrue by the courts below. In this view of the matter, we hold that the ruling of the larger Bench of this Tribunal, squarely covers the issue in favour of the appellant (in ABB Ltd). We also take notice that the ruling of larger Bench in ABB Ltd have been confirmed by Hon'ble Karnataka High Court. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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