2010 (1) TMI 487

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....he Respondent. ORDER 1. The lower authorities have disallowed CENVAT credit of Rs. 56,854 to the appellant in respect of the service tax paid on the cost of loading of excisable goods in the factory for outward transportation and the cost of its unloading at the customer's site. These loading and unloading jobs were carried out by a particular agency employed by the appellant. The said agenc....

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....directly flows from the Tribunal's Larger Bench decision in ABB Ltd. v. CCE&ST [2009] 21 STT 77 (Bang. - CESTAT). Learned Consultant has reiterated this case of the appellant. On the other hand, learned JDR refers to Circular No. 97/8/2007-ST, dated 23-8-2007 issued by the CBEC and submits that, for the appellant to claim CENVAT credit on the loading of the goods at their factory and its unloading....

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....ognized by the department to be an 'input service'. The revenue has no case that the appellant was not allowed to take CENVAT credit on the GTA service availed by them for outward transportation of their goods. In other words, the GTA service was acknowledged as 'input service' under rule 2(l), satisfying the requirements/conditions laid down in the Board's circular.  Obviously, GTA service w....

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....age or loss in transit of the goods.  Thirdly, the freight charges should be an integral part of the price of the goods.  These conditions are relevant to the outward transportation of the goods from factory. These conditions can mutatis mutandis be applicable to the allied services of loading and unloading of the goods as well. It is not in dispute in this case that the freight charges ....