2016 (10) TMI 508

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....The appellant is in appeal against order in appeal dated 30/12/2011 passed by the Commissioner of Central Excise appeals, Kanpur. 2. The issue in this Appeal is whether the appellant is entitled to take Cenvat credit on outward transportation (for finished goods) during the period February, 2007 to October, 2010, transport from factory to the premises of the buyer. 3. The brief facts are that du....

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....eptable condition to the purchaser at his door step ; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination ; (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of the service tax paid on the transportation upto such place of sale would be admissible if it can be established by the claimant of such sale a....

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....rough sample purchase orders issued by Surya Roshni Ltd., wherein under condition of purchase, mode of transport is road, freight is payable by you (seller) & destination our works at Malanpur (buyer's factory). He also took me through the invoice No.166, Book No.4 dated 05.06.2010, wherein no freight have been charged separately from the buyers. Similarly, Invoice No.798, Book No.16 dated 26.02.2....

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....pugned order. 7. Having considered the rival contentions, I find that the first condition is satisfied as the ownership of the goods remained with the seller as the buyer accepted the goods only on delivery on which event only, transfer of the property took place. Second condition also stands satisfied because during transit to destination risk remained with the seller/appellant. So far as the th....