2010 (1) TMI 300

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....hminarayanan, Advocate, for the Appellant Shri S.S. Katiyar, SDR, for the Respondent. [Order]. - After examining the records and hearing both sides, I note that the short question arising for consideration in this case is whether the benefit of Cenvat credit of the Service tax paid on GTA service availed by the appellant for outward transportation of their final products from the factory to ....

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....e the goods were supplied by the assessee to their customer on "FOR destination" basis. In the present case, admittedly, the goods were supplied by the appellant to their customer on such basis and, therefore, the aforesaid condition was fulfilled by them. The second condition prescribed by the Board and upheld by the High Court is that the seller should be responsible for the damages/loss to the ....