2014 (10) TMI 128

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....nt : Shri P K Shetty, Adv. JUDGEMENT Per: P R Chandrasekharan: There are two appeals filed by the Revenue against Order-in-Appeal No. YDB/184 & 185/RGD/2010 dated 30.3.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai-II. Vide the impugned order, the lower appellate authority has held that the place of removal in respect of the goods was sold domestically/exported by the....

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....not be considered as an 'input service'. Therefore, it is pleaded that the impugned order is not sustainable in law and the same should set aside the order passed by the adjudicating authority, under which CENVAT Credit was denied, should be restored. 3. The learned Addl. Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum. 4. The learned Cou....

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....ority is correct in law and is supported by the subsequent decision in the case of ABB Ltd. - 2011 (23) STR 97 (KAR) and Parth Poly Pvt. Ltd. - 2012 (25) STR 4 (Guj). Accordingly, he pleads that the impugned order is sustainable in law and merits to be upheld. 5. We have carefully considered the submissions made by both the sides. 5.1 In his findings, the lower appellate authority after exam....

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....e purchase order the terms is specified as "free delivery to our factory" or "FOB destination" or "delivery charges inclusive" or "delivery at Goa Plant" etc. This clearly indicates that the price of the goods was inclusive of delivery charges and the ownership of the goods remained with the appellants during the transit and the same passed on to the buyer only on delivery at the delivery point. S....