2017 (4) TMI 1048

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emises. Thereafter, the show cause notice issued to deny the credit to the respondent. The adjudication took place and the demand was confirmed along with interest and penalty was also imposed. On appeal, the Commissioner (Appeals) has held that the goods    have been sold by the appellant on Delivered Duty Paid (DDP) basis which means that the seller bear all the cost and risks involved in bringing the goods to the place of destination and has an obligation to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all Customs formalities.  It is clear that the ownership of the goods remained with the appellant till delivery of these goods to the buyer relying....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tated that if the cost of service has been included by the assessee, the ownership of the goods remained with the seller and the insurance charges have been paid by the seller. In this case, the place of removal can be extended to the place of buyer. Admittedly the ownership of the goods remained with the seller and the respondent has paid service tax on the courier/transportation charges, in that circumstance, the respondent is entitled to avail the credit.  She also relied on ten decision of the Hon ble Karnataka High Court in the case of Madras Cements Limited vs. CCE-2015-TIOL-1682-HC-KAR-CX and submits that the CBEC circular No. 999/6/2015-Cx dt.28.2.2015 is not applicable to the facts of this case. 5. Heard both sides and consid....