2011 (4) TMI 835

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.... availment of such credit was not correct, show cause notice was issued and the original adjudicating authority confirmed the demand. The Commissioner (Appeals) on appeal allowed the appeals filed by the assessee relying upon the case law of the Larger Bench of CESTAT in the case of ABB Ltd. Vs. CCE Bangalore reported in 2009 (15) STR 23 (Tri. LB).   2. In the appeal preferred by the Revenue it was contended that the order of Commissioner (Appeals) is contrary to the law and erroneous. The matter was decided by him in favour of the assessee based on placing reliance on the decision of the Larger Bench without any cogent and valid reasons. This order of the Larger Bench was not accepted and had gone in appeal to the High Court, the Rev....

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....Rings Pvt. Ltd. reported in 2008 (230) ELT 569 (Tri. Ahmd.). The Tribunal has observed as follows:   4.?After considering the submissions made by both the sides and the reasonings adopted by Commissioner (Appeals), I find that the CHA and Surveyors services are utilized at the time of the export of the goods. The respondents continue to remain the owner of the goods in question till the same are exported. As such, it can be reasonable concluded that the place of removal in case of exported goods is the port area. The above interpretation is also supported by Para 8.2 of the Board s circular No. 91/8/2007-S.T. dt. 23-8-2007 laying down that where sale takes place at the destination point and the ownership of the goods remain with the s....

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....transport service credit cannot go beyond transport up to the place of removal. The two clauses, on dealing with general provision and another dealing with a specific item, are not to be read disjunctively as to bring about conflict and to defeat the laws scheme. The purpose of interpretation is to find harmony and reconciliation among the various provisions. Giving effect to the said judgment, when the circular was issued by the Board dated 23.8.2007 the circular came up for consideration before the Punjab and Haryana High Court where it was held that when the ownership of the goods and the property remain with the seller of the goods till the delivery of goods in acceptable condition to the purchaser at his door step, the freight charges ....