2015 (12) TMI 1394

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....K. Mohanty The Revenue is in appeal before this Tribunal against the impugned order dated 23.10.2013 passed by the Commissioner (Appeals) Central Excise, Gurgaon, wherein cenvat credit of service tax paid on the freight charges for transportation of goods up to the buyer's premises has been allowed in favour of the respondent. The impugned order has been challenged by Revenue on the ground th....

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....e definition of 'Input Service' contained in Rule 2L of the Cenvat Credit Rules, 2004 takes within its ambit clearance of final product up to the place of removal. In the present case, the facts are not in dispute that the ownership of the goods and the title in the goods remained with the respondent till delivery of the goods in acceptable condition to the purchaser at his door step; that....