2011 (5) TMI 517

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....f goods by Road from the factory to the customer s premises. The point of dispute is as to whether the respondents were eligible for Cenvat Credit of the service tax paid by them on the GTA service availed by them for transportation of goods from the factory gate to the customer s premises. The original adjudicating authority vide order in original dated 24.01.06 held that outward transportation from the place of removal is not covered by the definition of input services , as given in the Cenvat Credit Rule, 2004 as place of removal of the goods is the factory gate and the definition of input services as given in Rule 2(l) of Cenvat Credit Rules, 2003, covers only the transportation upto the place of removal. The original adjudicating autho....

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.... Hon ble Punjab & Haryana High Court in case of Ambuja Cements Ltd. vs. Union of India in 2009 (14) STR 3 (P&H) which is based on Board Circular No.97/6/2007-ST, dated 23.08.07, the transportation of goods from the factory gate to the customers premises can be treated input service only if the conditions as prescribed in the circular dated 23.08.07, that during the transportation from the factory/depot to the customers premises, the ownership of the goods remains with the owner and risk of loss of goods or damage to the goods is of the manufacturer and that the transportation in integral part of the price of goods, that these conditions have not been satisfied in this case and hence the outward transportation from the factory gate cannot be....