2015 (10) TMI 2222

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....Sanjay Grover, Advocate : For the Respondent ORDER Per Ashok Jindal : Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) has allowed input service credit on outward transportation service by examining the documents placed before him. 2. The contention of the Revenue is that respondent is not entitled to take cenvat credit on outward transportation servic....

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....the property in the goods 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. The circular clarifies that, in such case, the credit of the service tax....

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....per the delivery terms in the purchase order, the risk to the material during transit is also on their part. In this regard the appellant also produced Xerox copies of the purchase orders of the party F.O.R. delivery basis. Assignment of job for transportation of Cement, Bill of the Transporter and Consignment Note. 7.1 On going through the above said documents, I find that the documents,....

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....e High Court of Punjab and Haryana has held in Ambuja Cements Ltd. vs. Union of India & others, reported in 2009 P&H-ST (2009 (236) ELT 431 (P&H)] Service tax credit in respect of transportation where the transportation cost has been included in the value of the excisable goods and not otherwise. In the instant case the transportation paid is on FOR destination and cost of the transportation has ....