2010 (7) TMI 451

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..... 2,32,795 Rs. 10,000 3. 72/2006-07 3-10-2006 Rs. 2,62,284 Rs. 10,000 4. 56/2006-07 12-9-2006 Rs. 2,40,411 Rs. 10,000 5. 77/2006-07 3-10-2006 Rs. 3,08,836 Rs. 10,000 6. 76/2006-07 3-10-2006 Rs. 3,61,109 Rs. 10,000 7. 73/2006-07 3-10-2006 Rs. 3,59,540 Rs. 10,000 8. 78/2006-07 3-10-2006 Rs. 4,35,396 Rs. 10,000 9. 75/2006-07 3-10-2006 Rs. 4,94,521 Rs. 10,000 2. These applications for waiver of pre-deposit and stay of recovery of the dues confirmed by the Assistant Commissioner and sustained by the Commissioner (Appeals) are taken together for disposal as the dispute involved is common. The department issued periodical show-cause notic....

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....cturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under....

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.... clear that the power itself is limited to permitting credit of Service Tax only on such services as are used in or in relation to manufacture of excisable goods. In other words, any interpretation of the term 'activities relating to business' appearing in the rule must remain confined within the phrase taxable services used, in or in relation to, the manufacture of excisable goods as appearing in the Act." (Emphasis Supplied) The Commissioner (Appeals) upheld the order of the original authority and rejected the appeals filed by the appellants.   5. Moving the application for waiver of per-deposit, the learned Advocate for the appellants invites my attention to the following paragraph contained in the Circular F. No. 345/4/2005-TRU,....