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TMI Blog2010 (6) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... - ST/497/2009 - A/940/2010-WZB/AHD - Dated:- 18-6-2010 - Ms. Archana Wadhwa, Member (J) REPRESENTED BY: Shri J. Shah, Advocate, for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order] - Vide the impugned orders the lower authorities have denied the credit of Rs. 3,01,188/- availed by the appellant on the input service on the amount of service tax paid on the outward freight for the transportation of the goods from their factory premises up to the buyers premises. 2. After hearing both the sides I find that the appellants have raised the following submissions before Commissioner (Appeals). "(i) The definition of input service covers service tax paid on transportation from the place of removal to the customers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the customer's premises. (v) That the place of removal in their case was the customer's premises as the sale took place only at that point. (vi) That extended period could not be invoked as an audit had been undertaken at their premises by the department in Nov., 2006 itself whereas a show cause notice dated 30-6-2008 was issued covering the period Jan., 2005 to March, 2008. That they were under a bonafide belief that they were eligible to avail the credit of service tax. (vii) That penalty could not be imposed in such situations where, at most, it was a question of interpretation of law and there was no intention to evade duty." 3. The Commissioner (Appeals) while dealing with the above submissions of the appellant have taken n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the transportation of the goods from the factory of the appellant is included in the price of the final product and is not being charged separately from the customers. The terms of delivery are on "door delivery basis" and the property shall pass to the customers upon delivery of the goods at the premises of the customer. The reference to Reliance Industries case also shows that any loss - or damage to the goods during the transit is required to be reversed by the appellant. All these factors show that the transportation was undertaken by the appellant for delivering the goods at the customers' premises and till that time the goods remained under the ownership of the appellant, in which case the input credit would be available. 6. Apart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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