2009 (7) TMI 129

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....REPRESENTED BY : Shri D.B. Shroff, Advocate, for the Appellant. Shri T. Tiju, JDR, for the Respondent. [Order]. - After examining the records and hearing both sides, I find that the short question arising for consideration in this case requires to be settled in the light of the Hon'ble High Court's judgment in the case of Ambuja Cements Ltd. v. Union of India - 2009 (14) S.T.R. 3 (P&H) = 200....

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....id benefit of CENVAT credit stands denied to the assessee. Hence the present appeal. 2. Heard both sides. 3. The learned counsel for the appellant has referred to the Hon'ble High Court's judgment in Ambuja Cements case (supra) as also to Board's circular No. 97/8/2007-S.T., dated 23-8-2007 considered therein. In the said circular, the CBEC inter alia dealt with a situation similar to the on....

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....of transportation up to the customer's doorstep, in the case of "FOR destination" sales where the entire cost of freight is paid and borne by the manufacturer, would be "input service" within the meaning of Rule 2(l) of the CC Rules?" 4. The Hon'ble High Court's ruling was followed by a Larger Bench of this Tribunal in the case of ABB Ltd.& Others v. Commissioner of Central Excise & Others - 20....

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....to cryogenic tanks installed in the customers' premises which, in some cases, also belonged to the appellant and the customer paid rent in such cases. In all cases, the freight for the transportation of the goods was paid by the appellant and this amount was included in the assessable value of the goods for the purpose of payment of duty. In other words, duty was paid on 'FOR destination' basis. T....