2010 (4) TMI 176

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....s-in-Appeal. Revenue was aggrieved by the finding of the Commissioner (Appeals) that outward transportation and transit insurance of goods were to be treated as 'input services' and hence Revenue filed Appeal Nos.ST/18, 19, 20, 21, 22 & 23/2010. 2. In view of the fact that there were 11 Orders-in-Original, the Registry of the Tribunal directed the Revenue to file 5 more appeals. The response from the office of the Commissioner is reproduced herein below:- Sir, Sub: Appeal No.ST/18-23, 48-52/2010 (11 appeals) before CESTAT, Chennai. Ref: F.No.ST/18-23, 48-52/10 dated 12.04.2010 received from CESTAT, Chennai. Please refer to the above. 2. Orders-in-Appeal Nos.311-315/2010 dated 22.09.2009 passed by the appellate Commissioner, Madurai r....

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....in-A Nos.311-315/2009) and 08-13/TVL/2010 (in respect of O-in-A Nos.316-321/2009) both dated 08.01.2010 was of the considered opinion that the appellate authority's conclusion that the services specified against Sl.No.(i) and (ii) in para 3 above qualify as 'input services' was not legal and proper and directed filing of appeals against the appellate orders to that extent. To reproduce para 4 of both the Review Orders: 4. The decision of the learned appellate authority treating the outward transportation of finished goods from the factory gate to the buyer's premises and insurance for transit of finished goods from the factory gate to the buyer's premises as 'input services' under rule 2 (l) of the CENVAT Credit Rules, 2004 ('CCR') is not ....