2012 (6) TMI 460

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....s to whether the respondent during the period from Jan., 2007 to September, 2007 were eligible for cenvat credit of service tax paid on outward transportation of the goods from the factory to the buyer's premises. According to the respondent, their sales to their customers were on FOR destination basis and, hence, they were eligible for cenvat credit of service tax paid on the GTA services availed....

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....damaged to the goods was of the respondent and freight upto the customer's premises was integral part of the transaction value. Against the order of the Commissioner of Central Excise (Appeals), this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Shri R.K. Verma, the learned DR assailed the impugned order by reiterating the grounds of appeal. 4. Shri Hemant Bajaj, Advoc....

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....f CCE&ST v. ABB Ltd. [2011] 32 STT 141/12 taxmann.com 57 relying upon the judgment of the Hon'ble Punjab & Haryana High Court has expressed the same view, that the Hon'ble Gujarat High Court in the case of Parth Poly Wooven (P.) Ltd. [Tax Appeal No. 419 of 2010] has held that during the period of dispute i.e. during period prior to 1.4.2008 outward transportation from the place of removal was cove....

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....tion of the goods from the factory/Depot was covered by the definition of 'input service" if the sale took place at the customer's premises and the transactions were on FOR destination basis. In this case, I find that the Commissioner (Appeals), after examining the invoices, has given a specific finding that the respondent's sales to their buyers were on FOR destination basis in the sense that the....