TMI Blog2016 (8) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... lity has been discharged - the price at which the goods were sold to the buyers should be considered as the price for the purpose of determination of the ‘place of removal’. Since, freight is forming a part of the transaction value, the same should be considered as input service for the purpose of taking Cenvat credit - appeal allowed - decided in favor of appellant. - E/51328-51329/2016-EX(SM) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been discharged. Since the ownership and title of the goods remained with the appellant till the time, the same are delivered at the buyers premises, Cenvat credit of service tax taken on the outward freight should be available. To support his stand that Cenvat credit cannot be denied in the facts of this case, the Ld. Advocate has relied on the judgment of Supreme Court in the case of CCE v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the seller. The documents available in the file clearly indicate that the ownership/title of the goods remained with the seller, the appellant herein, till the same reach the destination i.e. the buyer s premises. The said fact is evident that the cost towards the transit insurance has been borne by the appellant. Thus, service tax paid on the outward transportation of the goods is confirming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of removal is not the premises of the buyer and the price is ex-factory. The judgment cited by the Ld. DR for Revenue is also distinguishable inasmuch as the price was ex-factory price, which should not be considered as the delivery price at the buyer s premises. In this case, evidently the freight component has been incurred by the appellant and the same has formed the part of transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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