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TMI Blog2012 (6) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... n this case is as to whether the appellant are eligible for Cenvat Credit of Service Tax paid on outward transportation of the goods from the factory to the customer's premises. According to the appellant, their transaction value was on FOR basis and the duty had been paid on the value which included the transportation charges and during the transit to the destination, the risk was of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises and during transit, the risk of loss of or damage to the goods was of the assessee. He also pleaded that in the show cause notice as well as in the impugned order, the definition of the 'input service' as given in Rule 2 (1) which was relied upon, was applicable w.e.f . 1.4.2008 and that prior to 1.4.2008, the definition of 'input service' also included the services in connection with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid on the transportation charges, for the purpose of availment of Cenvat credit, it cannot be treated as input service. 5. I have carefully considered the submissions from both the sides and perused the records. On going through the judgement of the Karnataka High Court cited above, I find that in terms of this judgement, Cenvat credit in respect of the outward transportation from the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emises. This plea has to be verified. In view of this, the impugned order is set aside and the 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. The appeal stands disposed of as above.
(Order dictated & pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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