2010 (3) TMI 453

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .2007 clarifying that credit of service tax paid on GTA Service for ownership of goods in transit remained with supplier. Sales claimed as made on FOR basis without producing any evidence. Cenvat credit not admissible. - E/888/2008-SM - 394/2010-SM(BR)(PB), - Dated:- 31-3-2010 - Shri Rakesh Kumar, Member (T) None, for the Appellant. Shri S.K. Bhaskar, SDR, for the Respondent. [Or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ever, as the appellants have sent a letter dated 4-2-2010 requesting for decision of this matter on merit keeping in view the judgment of Hon'ble Punjab Haryana High Court in the case of M/s. Ambuja Cements Ltd. v. U.O.I., reported in 2009 (14) S.T.R. 3 (P H) = 2009 (236) E.L.T. 431 (P H) and claimed that their sales to their buyers are on F.O.R. basis. 3. Heard Shri R.K. Saini, learned D.R. w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s are on F.O.R. destination basis, that for this purpose three conditions must be satisfied, namely that ownership of the goods during transit remain with the manufacturer/supplier, the risk of damage to the goods or loss of goods during transit is of manufacturer supplier and the freight charges for the transportation up to the customer's premises is an integral part of the price charged by the m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X