2016 (8) TMI 849

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....Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Ms. Rinky Arora, Advocate for the appellant Sh. R. K. Mishra, DR for the respondent ORDER Per Archana Wadhwa All the three appeals are being disposed of by this common order as the issue is identical and all arise out of the same impugned order of the Commissioner. 2. The issue required to be decided in the present appe....

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....he case of ABB Limited vs. Commissioner of Central Excise & Service Tax 2009 (15) STR 23 (Tri. LB.). It stand held that the outward transportation of the goods from factory gate till the appellant premises would be treatable as input service and as such service tax paid on the same is available as credit to the assessee. The said decision of the larger Bench of the Tribunal stands confirmed by the....

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....hip of the goods remain with the seller till delivery at the customer doorstep and the freight charges forming part of value of the assessable goods and borne by the assessee as sale on FOR destination basis, the outward transportation upto place of removal will be an activity covered under the definition of input service. The Hon'ble High Court also observed that the Board circular issued under S....

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....inst the above decision, ld. DR appearing for the Revenue brings to our notice another decision of the Hon'ble High Court of Calcutta in the case of CCE, Kolkata-IV, vs. Vesuvious India Ltd. 2014 (1) ECS 0 (Tri. Del.) wherein the Hon'ble High Court has set-aside the order of the Tribunal, which was based upon the Karnataka High Court decision in the case of ABB Limited. 8. Apart from the fact t....