9911796707
TMI Blog2012 (6) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the cost of transportation from the factory to the buyer's premises – Held that:- matter is remanded to the Commissioner (Appeals) for de novo decision after examining the records submitted by the appellant in support of their plea that their transactions were on FOR destination basis. Appeal disposed of. - 1422 of 2010- SM( BR) - 851/2011 SM( BR) - Dated:- 17-11-2011 - Rakesh Kumar, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sides. 3. Shri Alok Kothari, Advocate, ld. Counsel for the appellant, pleaded that the issue involved in this case stands decided in their favour by the judgement of the Kamataka High Court in the case of CCE, Bangalore Vs. M/s. ABB Ltd., Vadodara and also pleaded that they have documents to show that their transactions with their customers were on FOR destination basis in the sense that the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of the judgement of the Hon'ble Karnataka High Court in the case of CCE, Bangalore Vs. ABB Ltd. (supra), the outward transport from the factory to the place of removal can be treated as input service only when the sale had taken place at the customer's premises and the customer's place was the place of removal, that this is clear from para 27 to 29 of the judgement, that when outward tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable value on which the excise duty has been paid. This is clear from the observations of the Hon'ble High Court in the case of M/s. ABB Ltd. ( paras 27 to 29). Same view has been taken by Hon'ble Punjab Haryana High Court in case of Gujarat Ambuja Cements Ltd. Vs . CCE, Ludhiana. However, in this cases , the appellant plead that they have record to show that their transactions were on FOR basi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
