TMI Blog2017 (9) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... e outward freight during the relevant period was correctly taken by the appellant - the claim of cenvat credit on outward freight of the appellants is allowed - appeal dismissed - decided against Revenue. - Excise Appeal Nos.832 of 2011, E/3041/2011, Ex Appeal Nos. 75423 of 2015, Ex. Appeal Nos.22863-22864 of 2014, Ex. Appeal Nos.40205, 75293, 75422, 75424, 75425, 75773 of 2015, Ex. Appeal No.30366, 31051, 40419 & 76116 of 2016 - A/55525-55538/2017-EX[DB] - Dated:- 10-7-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. Sameer Rohtagi, Advocate for the appellant Sh. H.C. Saini, AR for the Revenue ORDER Per: (Dr.) Satish Chandra The first appeal is filed by the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input service within the meaning of Rule 2(1) of the CC Rules?. 5. The Hon'ble High Court of Punjab Haryana answered as under: 7. Having heard learned counsel at a considerable length and perusing the paper book and statutes with their able assistance, we are of the view that the questions of law deserve to be answered in favour of the assessee-appellant and against the revenue. It is undisputed that the appellant being a manufacturer and consigner has paid service tax on the value of goods transported by it by road. The Central Board of Excise and Customs (CBEC) has issued a circular dated 23-8-2007 dealing with the issue concerning 'up to what stage manufacturer/consigner could take credit on the service tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lates compliance of certain conditions where the sale has taken place at the destination point. The aforementioned part of the circular reads as under :- ......However, there may be situations where the manufacturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther precludes the right of the Department to file an appeal against the correctness of the binding nature of the Circulars. Therefore, it is clear that so far as the Department is concerned, whatever action' it has to take, the same will have to be consistent with the Circular which is in force at the relevant point of time. 10. It is, thus, evident that the revenue is precluded from challenging the correctness of the circular even on the ground of the same being inconsistent with statutory provisions. It goes further to limit the right of the revenue to Ile an appeal against the correctness of the binding nature of the circular. There ore, there is no escape from the conclusion that the circular is binding on the revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 12. The 'input service' has been defined to mean any service used by the manufacturer whether directly or indirectly and also includes, inter alia, services used in relation to inward transportation of inputs or export goods and outward transportation up to the place of removal. It has also remain un-controverted that for transportation purposes insurance cover has also been taken by the appellant which further shows that the ownership of the goods and the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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