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TMI Blog2016 (8) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER Denial of Cenvat credit of service tax paid on outward freight for delivery of goods at the buyers' premises is the subject matter of present dispute in both these appeals. 2. Sh. D.K. Tyagi, the Ld. Advocate appearing for the appellant submits that the purchase orders placed by the buyers of goods clearly specified that the FOR destination should be at their end ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates the findings recorded in the impugned order and also relies on the judgment of Hon'ble Supreme Court in the case of CCE Nagpur v. Ispat Industries Ltd. - 2015 (324) E.L.T. 670 (S.C.) and judgment of Hon'ble Calcutta High Court in the case of CCE Kolkata VI v. Vesuvious India Ltd. - 2014 (34) S.T.R. 26 (Cal.). 4. I have heard the Ld. Counsel for both sides and perused the records. 5.&em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Roofit Industries (supra) and Emco Ltd. (supra) have held that when the freight and the transit insurance are borne by the appellant for delivery of the goods at the buyer's premises, such place should be considered as the 'place of removal'. The judgment of Hon'ble Supreme Court cited by the Ld. Commissioner (Appeals) vide the impugned order in the case of Escorts JCB Ltd. v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose 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.
6. Therefore, I do not find any merits in the impugned orders, and thus, the same are set aside and the appeals are allowed in favour of the appellant.
(Dictated and pronounced in open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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