2017 (7) TMI 164

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....y to M/s Coastal Gujarat Power Ltd (CGPL), Mundra, against agreement/purchase order dt. 28.10.2008. They have paid Service Tax on the handling charges of pipes on delivery of the same at the customer's premises, and availed Cenvat Credit of Rs. 4,62,830/- on the Service Tax paid. Alleging that the handling of pipes by the appellant being beyond the place of removal, hence, credit availed on such handling charge, is not admissible; accordingly, demand notice dt. 14.11.2011 was issued to them for recovery of the credit Rs. 4,62,830/- availed during March 2009 to May 2009. On Adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellant filed an appeal before the Ld. Commissioner (Appeals), wh....

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.... against Sr No 4.0 of scope of supply and pricing. Service Tax on freight is included in the above order value." 7. A simple reading of the conditions mentioned in the said Agreement reveals that the appellant are required to deliver the manufactured pipes at the mega power project site of the customer M/s CGPL and the handing charges are included in the price of the said pipes. Besides, it is the appellant who is required to undertake transportation of the said huge pipes and unload it at the customer's premises. Therefore, following the aforesaid judgment of this Tribunal in the case of M/s Unique Welding Products Pvt Ltd (supra), the place of delivery ought to be considered as premises of the Customer. In the said case it is observ....