2017 (4) TMI 639

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..... Mishra, Authorised Representative  ORDER Per :  Dr. D. M. Misra These three appeals are filed against respective order-in-appeals passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax- Surat-I.  Since the issue involved is common, these are taken up together for disposal. 2.  Briefly stated the facts of the case are that the appellants are engag....

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....lty.  On adjudication, the demands were confirmed with interest and penalty.  Aggrieved by the said order, the appellant filed appeals before the Ld. Commissioner (Appeals), who in turn, rejected their appeals.  Hence, the present appeals. 3.  Ld. Advocate Shri H. Ganguly for the appellant submits that the condition of sale is ex-delivery as is evident from the purchase orders....

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....ple of law is clear in this regard; that service tax paid on service rendered for loading and unloading the goods as a condition of sale is  eligible to credit. However, only the fact needs be ascertained whether the appellant by the condition of sale is required to deliver goods at the premises of the customer and the charge is included in the price of the goods.  The relevant purchase ....