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TMI Blog2010 (9) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... -9-2010 - Shri M. Veeraiyan, Member (T) REPRESENTED BY : Shri D.N. Malhotra, Advocate, for the Appellant. Shri S.K. Bhaskar, DR, for the Respondent. [Order (Oral)]. This is an appeal against the order of the Commissioner (Appeals) No. 215/ANS/GGN/2008 dated25-9-2008. 2. Heard both sides. 3. The appellants are manufacturer of automotive rubber parts. They have cleared their final products to party like M/s. Honda Motorcycle Scooter India (P) Ltd., M/s. Meenakshi Polymers as OE components. The purchase orders placed by their buyers were on FOR destination basis. The appellants, accordingly, took credit of service tax paid on outward freight involved in transporting the final products from their factory gate to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rates the finding and reasoning of the Commissioner (Appeals). He also submits that the decision of the Larger Bench in the case of ABB Ltd. (supra) stands stayed by the Hon ble High Court of Karnataka. 7. I have carefully considered the submissions from both sides. 8. The appellant are clearing the final products which are automotive parts to various buyers. The value for the purpose of excise levy is to be determined on the basis of price at the time and place of removal. The appellants have chosen to entertain a purchase order on FOR destination basis and chosen to pay excise duty including the freight and insurance involved in transporting the goods from their factory gate to the premises of the buyers. Merely on this ground, the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority and also before the Commissioner (Appeals) that all these three conditions were satisfied by the appellants. No doubt, the condition regarding the assessable value including the amount towards freight and insurance stands satisfied. In the absence of evidence produced by the appellants that the other two conditions are satisfied, the benefit of judgment of the Hon ble High Court of Punjab Haryana in the case of Ambuja Cements Ltd. has rightly not been extended to the appellants. Thus, the appeal is liable for rejection on merit. 11. However, the submissions of the learned Advocate that there were decisions of the Tribunal including by Larger Bench holding that service tax paid on outward freight involved is e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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