TMI Blog2009 (7) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... was found that the assessee cleared the final products at factory gate only. No goods are sold through depots or warehouse of the respondent. Their factory gate is the only place of removal which is also accepted and confirmed by them vide letter dated 19.02.2007. It was further noticed that the respondent pays outward carriage freight while selling the above final products and pays service tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as the inputs services under Cenvat Credit Rules, 2004. On scrutiny of the records, it was found that the assessee cleared the final products at factory gate only. No goods are sold through depots or warehouse of the respondent. Their factory gate is the only place of removal which is also accepted and confirmed by them vide letter dated 19.02.2007. It was further noticed that the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is paid as well as the service tax on the quantum of the expenditure incurred on transportation/freight which is not recovered from the buyer. In brief and other words the documentary evidences produced by the assessees are enough to establish that the transaction value at which the final products are cleared by them is nothing but agreed/contractual price which is mentioned in the purchase orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of the Board's Circular dated 23.08.2007 [reported in 2007 (82) RLT M9] is questionable. 5. During the course of arguments, Ld. JDR filed the judgments passed by the Hon'ble High Court of Punjab Haryana in the case of Ambuja Cements Ltd. Vs. UOI, 2009 (91) RLT 627 (P H) = 2009 (236) ELT 431 (P H) wherein it was held that CBE C Circular clarifying impugned issue, binding on the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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