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TMI Blog2011 (9) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... extent contrary to the legislative intention and therefore unsustainable in law. Therefore, the appellate Commissioner s order is not sustainable in law for the period after 1.4.2008 unless the appellant satisfies all the conditions prescribed in the Board circular dated 23.8.2007 and accordingly the departmental appeal is partly allowed. - E/1194 to 1197/09 & E/218/10 - - - Dated:- 23-9-2011 - Mr. P.R. Chandrasekharan, J. Shri Navneet, DCAR for the appellant Shri V.B. Gaikwad, Advocate for the respondent These are five department s appeals, four against P-II/PAP/139-142/2009 dated 16.7.2009 passed by the Commissioner of Central Excise (Appeals), Pune II and one appeal against P-II/PAP/221/09 dated 23.10.09 passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid on outward transportation of the goods since the said activity form part of the business activity. 3. The department is in appeal against the impugned order on the ground that as per Board circular no. 97/8/07-ST dated 23.8.07, a manufacturer can claim CENVAT credit of the duty paid on outward transportation only if he specifies three conditions, namely 1) the ownership of the goods and the property in the goods remain with the seller of the goods till the goods were delivered to the purchaser at his door step; 2) seller bore the risk of loss or damage to the goods during transit to the destination and 3) the freight charges were integral part of the price of the goods. 4. I have considered both the submissions. The larger b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- on the ground that in respect of the credit of Rs.71,514/- the appellant had satisfied the conditions prescribed in the Board circular dated 23.8.2007 and hence they are rightly eligible for the CENVAT credit. The appellant preferred an appeal before the Commissioner (Appeals) who set aside the order passed by the lower adjudicating authority and allowed the appeal. The department is in appeal before us on the same ground as in respect of the other four appeals mentioned above. As regards the period on or after 1.4.2008, in view of the change definition of input service the Hon'ble High Court of Karnataka has held that the interpretation placed by the Tribunal on the words activities related to business as including clearance of final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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