2017 (6) TMI 504

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.... the order of the Commissioner (Appeals) in which the Commissioner (Appeals) has held that the input service credit on outward transportation to the destination of the buyers is admissible to the appellants. 2.   The period of dispute is from May, 2007 to February, 2008. The main ground on which the Revenue has filed this appeal is that transportation and clearance are entirely separate....

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....ation prices are inclusive of freight & insurance charges including unloading and stacking of tower material at consignee's store are firm for delivery FOR destination anywhere in Rajasthan. He also submits relevant transit insurance covers from the insurance company in the name of the respondent which mention the above mentioned contract numbers. The Ld. Advocate places reliance on the judgment ....

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....n the case of Ambuja Cements Ltd. Vs. UOI (supra), wherein it was held as below:- "Cenvat Credit of Service Tax - Input service -Goods Transport Agency service-Outward freight whether an input service when freight paid by manufacturer upto customer's doorstep - C.B.E. & C. Circular No. 97/6/2007-ST. dt. 23.08.2007 clarifying impugned issue, binding on Department - Credit admissible if ownership o....