2015 (11) TMI 779

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....r, CA For the Respondent : Shri B B Sharma, AR ORDER Per G Raghuram The assessee is in appeal against the Order dated 17.4.2013 passed by the Commissioner (Appeals), Central Excise, Delhi-II whereby its appeal against the Primary adjudication order dated 14.6.2011 passed by the Assistant Commissioner, Central Excise Division, Ambala City was rejected. 2. Audit of the record of the a....

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.... Act, 1994. 3. On the admitted factual scenario, the assessee is a manufacturer of microscopes and accessories and was sending finished products to its buyers, domestic as well as overseas through courier services and the assesee availed cenvat credit paid on such courier charges and utilized the same for payment of service tax on its output services like GTA, Repair &. Maintenance and Erection....

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....eligible for cenvat credit. 5. The High Court of Punjab & Haryana in Ambuja Cements Ltd, Vs. UOI & Ors. - (2009) 223 CTR (P & H) 375 declared the principle that where sale of excisable goods is on FOR destination basis, at the door step of customers and transportation charges were incurred for such transaction, freight charges involved in such transaction is an input service eligible for credit....