2010 (8) TMI 845

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.... appeal against denial of input-service tax credit on "goods transport agency (GTA) service". During the course of investigation, it was found that the appellant has availed of Cenvat credit of service tax on outward freight up to the place of buyer, which is beyond the place of removal of the factory of the appellants. A show-cause notice was issued for denial of Cenvat credit along with interest....

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....ods remained with 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. He further submitted that as held by the honourable Punjab and Haryana High Court in the....

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....emained with the appellants till the delivery of the goods to the buyers. Moreover, they have not produced any insurance bills/receipt for the transit insurance that is the main condition to show that the ownership of the goods was with appellants till delivery of the goods to the customers' end. They have also not filed any evidence in form of chartered accountant certificate to explain the above....