TaxTMI 
TaxTMI 
2013 (6) TMI 214
X X X X Extracts X X X X
X X X X Extracts X X X X
....t : Shri Ahibaran, AR Per: Ashok Jindal: The appellants have challenged the impugned order for denying input service credit on the following services:- (a) Outward transportation service (b) Manpower supply service. 2. Brief facts of the case are that the appellants are the manufacturers and exporters of excisable goods. As per the sale agreement, the goods....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ut service credit on the same. On this ground, a show-cause notice was issued which was adjudicated and converted into impugned demands as per the impugned order. 3. Aggrieved by the same, the appellants are in appeal before this Tribunal. 4. Heard both sides. 5. Shri Devan Parekh, learned Advocate appeared for the appellant and submitted that as per Board's Circular No.97/08/2007 dated 2....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... aside and their appeal be allowed. 6. On the other hand, the learned A.R. appearing for the Revenue reiterated the impugned order and submitted that input service credit on the outward transportation service post 1.4.2008 is not available to the appellant due to change in the definition of input service credit. He further submitted that the bonus and lunch allowances are not part of man power ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e goods were supplied on CIF, FOB or DDU basis. Therefore, the first condition of the said circular is satisfied and when the goods are transported upto port by the appellant therefore the risk of loss or damage to the goods are also vested with the appellant. It is not in dispute that the freight charges were not integral part of the sale value of the impugned goods. As the appellant has satisfie....