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TMI Blog2011 (5) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... from the factory gate to the customers premises cannot be treated as input service - Decided against of assessee. - 1180 of 2007 (SM) - - - Dated:- 3-5-2011 - Shri Rakesh Kumar, J. Ms. Rim Jhim Prasad, Authorized Representative (SDR) for the appellant. Per. Rakesh Kumar :- The respondents are manufacturer of Pet bottles chargeable to Central Excise duty under sub-heading No.3923.90 of the Central Excise Tariff. The period of dispute in this case is from February, 2006 to March, 2006. They availed Cenvat Credit amounting to Rs.82,307/- of Service Tax paid by them on the freight in respect of outward transportation of goods by Road from the factory to the customer s premises. The point of dispute is as to whether the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h notice regarding hearing of this matter had been sent to them well in time. In view of this, in accordance with Rule 21 of CESTAT Procedure Rules so far as respondents are concerned, this matter is being decided ex-parte. 3. Heard Mrs. R.J.Prasad, the Ld. SDR, who pleaded that in this case as admitted by the respondent, the place of removal is the factory gate and the Central Excise duty has been paid by the respondent on the assessable value at the factory gate and as such the transportation from the place of the factory to the customers premises has not been included in the assessable value in terms of judgement of Hon ble Punjab Haryana High Court in case of Ambuja Cements Ltd. vs. Union of India in 2009 (14) STR 3 (P H) which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GTA service for transportation of the goods from factory gate/depot to the customers premises can be treated as input service only if the sale is on FOR destination basis, i.e., during transit from the factory/depot to the customer s premises, the ownership of goods remains with the assessee, during transit the risk of loss of the goods or damage to the goods is of the assessee and amount of freight is integral part of the goods on which the excise duty is paid. In this case, none of these conditions satisfied. No evidence has been produced by the respondent that the sale is on FOR destination basis and excise duty has been paid on the price which includes freight charges for transportation from the factory to the customer s premises. When ..... X X X X Extracts X X X X X X X X Extracts X X X X
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