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TMI Blog2009 (12) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... le goods ex-factory formed an integral part of the price of the goods and were borne by the assessee - Held that:- if three conditions were fulfilled, Cenvat credit of service tax paid on GTA service availed for transportation of excisable goods from the factory to the customer’s premises could be taken by the manufacturer of the goods. The first condition is that the ownership of the goods and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them, On this ground, the stay applications are dismissed X X X X Extracts X X X X X X X X Extracts X X X X ..... s and were borne by the assessee. In the present appeal, department has referred to the Board's Circular No. 97/8/2007-ST dated 23-8-2007. Learned SDR has also relied on the Hon'ble High Court's judgment in Ambuja Cements Ltd. v. Union of India - 2009 (236) E.L.T. 431 (P & H) = 2009 (14) S.T.R. 3 (P & H) wherein the above circular of the Board was examined and it was held that, if three conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) found that the sales of the goods were on 'FOR Destination' basis only. It was also found that the freight charges were an integral part of the price of the goods. These findings have not been successfully challenged in this case. The appellant has not contended that any of the above conditions was not satisfied by the assessee. Therefore, in terms of Hon'ble High Court's judgment, the be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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