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TMI Blog2009 (6) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... gate to the customer’s premises. The Assistant Commissioner disallowed the claim and confirms the demand against it. Commissioner(Appeals) set aside the order of Assistant Commissioner by holding that the outward transportation of finished goods from the factory gate to the customer’s premises is covered by the definition of input service. In the light of the judgment of ABB Ltd. v. CCE & ST 2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds by road in a goods carriage in term of Notification No. 36/2004 (ST), dated 31-12-2004 issued under section 68(2) of Finance Act, 1994. The Respondents have sales at the factory gate on FOR basis and since in respect of these sales the transportation of the goods is arranged by them, the service tax is paid by them and its Cenvat credit is taken by them by treating the outward transportation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the sides. 2.1 Shri S.N. Srivastava, the learned Departmental Representative, reiterating the grounds of appeal pleaded that the outward transportation of the finished goods from place of removal to the customer's premises is not covered by the definition of 'input service', that in this case, there is no evidence that the sale took place at the customer's premises, in which case, the cost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis including the cost of transportation or at the price at place of removal, as the Tribunal in this case has held that the two issues namely valuation and Cenvat credit are independent of each other and have no relevance to each other. In view of this, he pleaded that there is no infirmity in the impugned order. 3. I have carefully considered the submissions from both the sides and perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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