2012 (6) TMI 300

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n basis. Revenue's appeal rejected - ST/773-774 OF 2007 - ST/348-349 OF 2011 - Dated:- 8-8-2011 - MS. ARCHANA WADHWA, MATHEW JOHN, JJ. ORDER Ms. Archana Wadhwa, Judicial Member - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri R.K. Gupta, ld. SDR for Revenue and Shri P.M. Panwar, ld. Advocate fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... charges incurred up to the destination. I have seen some of the invoices wherein transaction value has been shown F.O.R. basis. The transportation charges are forming the part of the assessable value or the transaction value on which the appellant has paid duty as has been claimed by the appellant. As the sales is on F.O.R. basis, it is obvious that up to the destination ownership of the goods al .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the latest decision of Hon'ble High Court of Karnataka reported as CCE ST v. ABB Ltd. [CES Nos. 121, 138 to 141 2009 10 of 2010, dated 23-3-2010]/[2011] 32 STT 141/12 taxmann.com 57 (Kar.). Vide the said judgment, the Hon'ble High Court has upheld the Larger Bench decision of the Tribunal in the case of ABB Ltd. v. CCE ST [2009] 21 STT 77 (Bang. - CESTAT) (LB) laying down that the credit of s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X