9911796707
TMI Blog2010 (7) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Rs. 10,000 4. 56/2006-07 12-9-2006 Rs. 2,40,411 Rs. 10,000 5. 77/2006-07 3-10-2006 Rs. 3,08,836 Rs. 10,000 6. 76/2006-07 3-10-2006 Rs. 3,61,109 Rs. 10,000 7. 73/2006-07 3-10-2006 Rs. 3,59,540 Rs. 10,000 8. 78/2006-07 3-10-2006 Rs. 4,35,396 Rs. 10,000 9. 75/2006-07 3-10-2006 Rs. 4,94,521 Rs. 10,000 2. These applications for waiver of pre-deposit and stay of recovery of the dues confirmed by the Assistant Commissioner and sustained by the Commissioner (Appeals) are taken together for disposal as the dispute involved is common. The department issued periodical show-cause notice to the appellants. The appellants are a major manufacturer of G.P. Coils, G.P. Sheets, CRCA Coils and Sheets and HR Plates and avail s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at the said place. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f excisable goods. In other words, any interpretation of the term 'activities relating to business' appearing in the rule must remain confined within the phrase taxable services used, in or in relation to, the manufacture of excisable goods as appearing in the Act." (Emphasis Supplied) The Commissioner (Appeals) upheld the order of the original authority and rejected the appeals filed by the appellants. 5. Moving the application for waiver of per-deposit, the learned Advocate for the appellants invites my attention to the following paragraph contained in the Circular F. No. 345/4/2005-TRU, dated 3-10-2005 issued by the CBEC and submits that in terms of the Circular, the assessee being a manufacturer of excisable goods was entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the appellants were not entitled to credit of service tax paid on outward freight. 8. I have carefully considered the case records and the rival submissions. The Commissioner (Appeals) held that the appellants are entitled to credit of service tax paid on inward freight. This constitutes apparently the lion's share of the disputed credit. I also find that the Commissioner (Appeals) has held that the appellants are not entitled to credit of service tax paid on outward freight disagreeing with the ratio of the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. (supra). This part of the order of the Commissioner is prima facie not sustainable. 9. In the circumstances, I order complete waiver of the dues ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
