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TMI Blog2010 (1) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... e to them. Held that- The Revenue has not been able to establish that the actual transaction was contrary to the above conditions of the contract. In the circumstances, it can only be held that the appellant satisfied all the conditions stipulated in the Board’s circular and, therefore, they are entitled to Cenvat credit of the Service tax paid on GTA service availed by them for outward transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BEC laid down three conditions for availment of such benefits by a manufacturer of excisable 'goods. These conditions were examined by the Hon'ble High Court in the case of Ambuja Cements Ltd. v. UOI -2009 (14) S.T.R. 3 (P H) = 2009 (236) E.L.T. 431 (P H) and it was held that the manufacturer could claim the benefit of Cenvat credit on GTA service only upon fulfilment of these conditions. The fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods delivered at the buyer's doorstep. The learned SDR submits that these conditions were not satisfied by the appellant. The specimen purchase order produced by the appellant does not support this submission of the SDR. One of the terms and conditions of the purchase order reads thus: "No additional charges will be allowed for packing, forwarding and transport unless so stipulated, it bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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