2010 (3) TMI 453

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..... [Order (Oral)]. - The only issue involved in this case is, as to whether the appellants are eligible for Cenvat credit of service tax paid on GTA service availed for outward transportation of finished goods from the factory to the customer's premises. According to the appellants, their sales were on F.O.R. basis. However, the Asst. Commissioner vide Order-in-Original dated 22-1-2007 did not a....

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....ed D.R. who reiterated the findings of the Commissioner (Appeals) and pleaded that the judgment of Hon'ble Punjab & Haryana High Court in the case of M/s. Ambuja Cements Ltd. (supra) would be applicable only if the sales are on F.O.R. destination basis, that in this case the appellants have made only emphasis and have not produced any supply contract or any other evidence to prove that their sales....

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....d by the manufacturer from the customer or in other words the price is inclusive of freight charges up to the customer's premises is assessable value on which duty is paid. It is on the basis of this circular only that the Hon'ble Punjab & Haryana High Court in the case of M/s. Ambuja Cements Ltd. (supra) held that Cenvat credit of service tax paid on GTA service availed for outward transportation....