2012 (2) TMI 265

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.... Per Mathew John:   In this case, the dispute involved is whether a manufacturer can take cenvat credit on services used for outward transportation of goods from the factory to the buyers premises. The period involved is prior to 1st April, 2008 when definition of input services was amended to make it clear that outward transportation upto to the place of removal only will be admissible as....

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....mstances, I conclude that in the instant case:   i) The goods were not delivered to the purchaser at his door step;   ii) The party (seller) did not bore the risk of loss of or damage to the goods during transit to the destination;   iii) The freight charges were not an integrated part of the price of goods And these points have not been contested by the party at any stage ....