2016 (7) TMI 594

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....r Respondent ORDER The appellant is aggrieved by the denial of Cenvat credit of service tax availed on freight on outward transportation of goods. 2.  The appellants, M/s Ultra Tech Cement Ltd., are engaged in manufacture of cement and are registered with service tax department for payment of service tax on transportation of goods by road.  The appellant undertakes trade sale as....

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....he mere reason that transportation of cement is on FOR basis.  That outward transportation of cement to customers premises though on FOR basis would not qualify as input service. 3.  A show cause notice was issued to appellant and after due process of law, the original authority confirmed the demand along with interest and imposed penalty.  On appeal, the Commissioner (Appeals) u....

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.... of the transporter at the FOR price of the designated destination'.  This makes it clear that the ownership in goods rests with appellant till delivery to customer.  The appellants have also furnished a certificate issued by Chartered Accountant wherein it is certified that freight is included in price of goods and form integral part of assessable value.  That appellant has paid ap....