TaxTMI 
TaxTMI 
2021 (9) TMI 1383
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.... are directed against the Final Order Nos.864, 889 & 893 of 2011, dated 27.07.2011, on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. These appeals have been admitted on 08.10.2012 on the following substantial questions of law : "1. Whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Madras in the Final Order No.859-976 of 2011 dated 27.07.2011 (Final Order Nos.859, 864, 889 and 893 of 2011 dated 27.07.2011 in these cases) was right in relying upon the decision of the Karnataka High Court in CCE & ST, LTU, Bangalore Vs. ABB Ltd [2011 (23) STR 97 (Kar.)] holding that transportation charges incurred by the manufacturer for clearance of final product from place of remo....
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....ity of the two decisions of the Hon'ble Supreme Court and accordingly, the appeal filed by the Revenue was disposed of, remitting the matter back to the Tribunal to decide the matter afresh in accordance with law, after hearing both the parties on the applicability of the two judgments of the Hon'ble Supreme Court. The judgment reads as follows : "The Revenue has filed this Appeal aggrieved by the order dated 27.07.2011 passed by the learned Tribunal disposing of a batch of appeals on the issue, whether the transportation charges incurred by the manufacturer for clearance of final product from the place of removal, are included in the definition of --input service-- for eligibility to availment of CENVAT credit of service tax or not? 2.....
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....2007 issued by the Central Board of Excise and Customs [CBEC] [hereinafter referred to as the --Board--] as per which the definition of --input service-- was clarified and the Circular also provided the conditions which are to be satisfied to cover the case within --place of removal--. The three conditions contained in the circular are [i]regarding ownership of the goods till the delivery of the goods at the purchaser-s door steps ; [ii]seller bearing the risk of or loss or damage to the goods during transit to the destination and [iii]freight charges to be integral part of the price of the goods. ..... 8. As can be seen from the reading of the aforesaid portion of the circular, the issue was examined after keeping in mind judgments of ....