2016 (8) TMI 580

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....erma Kumar, Commr.,D.R. ORDER Availment of cenvat credit of service tax paid on outward transportation of goods is the subject matter of present dispute. 2.  Shri H.V. Girnikar, ld. Consultant appearing for the appellant submits that as per the terms in the purchase order, the goods were supplied by the appellant on FOR destination basis, and the freight element is included in the assessab....

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....ssued by the C.B.E.C. 3.  On the other hand, Mrs. Kannu Verma Kumar, ld. A.R. appearing for Revenue reiterates the findings recorded in the impugned order. 4.  Heard the ld. Counsel for both sides and perused the records. 5. In the impugned order, the ld. Commissioner (Appeals) has denied the cenvat credit of service tax paid on transportation charges on the ground that no documentary....

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.... at the applicable rate has been charged on the assessable value of goods and there is no separate mention of freight element therein.   With regard to the endorsement made in the invoice that the appellant is not responsible for loss of goods occurred during transit, I find that the ld. Commissioner (Appeals) has not considered the submissions of the appellant in proper prospective, in ....

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.....C. vide circular dated 23.08.2007 has clarified that credit of service tax paid on transportation up to the place of removal would be admissible upon fulfillment of the conditions, namely, (i) the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of goods in acceptable condition to the purchaser at his doorstep; (ii) the seller bore the risk ....