2010 (6) TMI 213

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....raised the following submissions before Commissioner (Appeals). "(i) The definition of input service covers service tax paid on transportation from the place of removal to the customers' premises. Since in their case the transportation involved covers this part credit should be al lowed.  (ii) The amendment carried out to the definition of inputs services w.e.f. 1-3-2008 by replacing the expression "clearance of final products from the place of removal" implies that before the said amendment out ward transportation from the place of removal was covered by the definition. (iii) Without prejudice to their above contentions, Goods Transport Agency service was a service in relation to the business of the appellants and would be covered ....

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....a question of interpretation of law and there was no intention to evade duty." 3. The Commissioner (Appeals) while dealing with the above submissions of the appellant have taken note of the Hon'ble Punjab & Haiyana High Court's judgment in the case of Ambuja Cements Ltd. v. UOI and Others reported in 2009 (14) S.T.R. 3 (P&H) = 2009 (236) E.L.T. 431 (P&H) and has observed that the said credit was held to be admissible subject to fulfilment of following three conditions. "(i) The ownership of the goods and the property in the goods remains with the seller of the goods till the delivery of goods in acceptable condition to the purchaser at his doorstep. (ii) The seller bears the risk of loss or damage of goods during the transportation. (ii....