TMI Blog2009 (7) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... e transferred into cryogenic tanks installed in the customers’ premises which, in some cases, also belonged to the appellant and the customer paid rent in such cases. - In all cases, the freight for the transportation of the goods was paid by the appellant and this amount was included in the assessable value of the goods for the purpose of payment of duty. In other words, duty was paid on ‘FOR destination’ basis - benefit of CENVAT credit is liable to be allowed to them in respect of GTA service availed for outward transportation - E/1146/2007 - A/396/2009-WZB/C-IV/(SMB), - Dated:- 8-7-2009 - Shri P.G. Chacko, Member (J) REPRESENTED BY : Shri D.B. Shroff, Advocate, for the Appellant. Shri T. Tiju, JDR, for the Respondent. [Order]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstant case. In that situation, ownership of the goods and the property therein remain with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his doorstep; the seller has to bear the risk of loss of, or damage to, the goods during the transit to the destination; and the freight charges were an integral part of the price of the goods. The Board clarified that, in such a situation, credit of the service tax paid on transportation of the goods from factory up to the place of sale would be admissible to the manufacturer. This clarification of the Board was approved by the Hon'ble High Court in Ambuja Cements Ltd.'s case wherein the following question of law was framed and answered in the affirmat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessable value of the goods for the purpose of payment of duty. In other words, duty was paid on 'FOR destination' basis. This fact is evident from the invoices available on record. I have also perused a sample agreement entered into between the appellant and one of their customers and have found therein certain terms and conditions which go to show that the ownership of the goods and the property therein vested with the appellant up to the point of delivery of the goods to the customer. On these facts, it has to be held that the conditions laid down in the Board's circular were fulfilled by the assessee and, therefore, the benefit of CENVAT credit is liable to be allowed to them in respect of GTA service availed for outward transportat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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