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TMI Blog2010 (1) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... (BR)(PB), - Dated:- 6-1-2010 - Justice R.M.S. Khandeparkar, President Shri Bipin Garg, Advocate, for the Appellant. Shri R.K. Verma DR , for the Respondent. [Order (Oral)]. - Heard the learned Departmental Representative for the respondent. Shri Bipin Garg, Advocate, appearing for the appellants informed that, the party has already expressed in writing that the Tribunal should decide the matter on perusal of the records and, therefore, he has no submission to make in the matter. He has, however, drawn my attention to the fact that the decision of the Larger Bench in the matter of ABB Ltd. v. Commissioner of Central Excise Service Tax, Bangalore, reported in 2009 (15) S.T.R. 23 (LB-T), has been stayed by the Karnataka High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest on the amount due. Being aggrieved, the appellants preferred the appeal before the Commissioner (Appeals) which came to be disposed of by the impugned order dated 31st January, 2007. By the impugned order, the Commissioner (Appeals), Raipur, partly allowed the appeal whereby he set aside the order of the adjudicating authority disallowing the credit to the extent of Rs. 95,247/- in relation to the amount paid in the form of commission for services rendered; however, rejected the claim in relation to the Service Tax relating to outward services amounting to Rs. 40,274/-. The Commissioner (Appeals) also reduced the penalty to Rs. 10,000/-. Hence the present appeal. 5. In the facts and circumstances of the case, the only point which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by taking into account the facts of each case. In other words, whether the manufacturer would be entitled for Cenvat credit of the Service Tax paid on transportation during the removal of excisable goods would depend upon the facts of the case and in that regard the contract in relation to the same between the manufacturer and buyer would assume great importance. 8. Being so, before deciding, as to whether the manufacturer would be entitled or not to avail such credit, it will be necessary for the concerned authorities to ascertain from the facts of the case about the terms of the contract between the manufacturer and the buyer in relation to the sale of the product. In this regard, as observed by the Hon'ble High Court of Punjab Har ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the 'input service' should be limited only to outward transportation upto the place of removal in terms of the inclusive definition as held in the matter of Gujarat Ambuja Cements Ltd. v. Commissioner of Central Excise, Ludhiana, reported in 2007 (212) E.L.T. 410, and it was answered in favour of the assessee holding that, the transportation of goods to the customer's premises is an activity relating to business and it is an integral part of the business of a manufacturer to transport and deliver goods, so manufactured. It is equally true that the said decision is under challenge before the Karnataka High Court and therein the decision has been stayed by the Karnataka High Court. Obviously, the said decision has no applicability to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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