2014 (4) TMI 4

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....emant Bajaj, Advocate JUDGEMENT Per Mr. S.S. Kang: Heard both sides. 2. Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) held that respondents are entitled to credit of service tax paid in respect of outward GTA services upto the place of buyer. The period in dispute is from April 2009 to November 2009. 3. Revenue filed this appeal on the groun....

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....ed for credit in respect of the outward transportation after clearance from the factory. 4. The contention of the respondents is that the respondents are selling the goods in question to original manufacturer and the prices agreed upon by them with their buyers are inclusive of freight element with the direction for delivery of the same at the buyers place. The contention is that as the freigh....

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....ith the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of the Service tax paid on the transportation up to such place of sale would be ad....