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TMI Blog2012 (6) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... s premises abroad, can it be said that the place of removal is extended to a place outside India. Therefore, air freight incurred for delivery to the buyer's premises cannot be deemed to be ‘input service'. Appellant directed to make pre-deposit of 50% of the duty adjudged within 4 weeks - Decided against assessee. - E/1630/2011 - S/57/12/SMB/C-IV - Dated:- 11-5-2012 - P R Chandrasekharan, J. For Appellant: Mr S S Gupta, CA For Respondent: Mr A K Prabhakar, Superintendent (AR) Per: P R Chandrasekharan: The appeal and stay application have been filed against order-in-appeal No. YDB/86/MV/2011 dated 09/08/2011 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I. The stay application is taken up for consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CBEC circular No.97/8/2007 dated 23/08/2007, three conditions have to be satisfied to avail the credit in respect of outward freight 1) the ownership of the goods and the property in goods remained with the seller of the goods till the delivery of the goods to the purchaser at his doorstep; 2) the seller bore the risk of loss or damage to the goods during transit to the destination; and 3) the freight charges were an integral part of the price of the goods. The appellant satisfies all the above conditions and therefore, they are rightly entitled for the credit. He further relies on the judgment of hon'ble Punjab Haryana High Court in the case of Ambuja Cements [2009 (14) STR 3] and that of the Tribunal in the case of Parle Internat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of removal'. 5.2 The cenvat credit rules does not define the place of removal and therefore, the definition given in the Central Excise Act would be relevant. Under the Central Excise Act, 1944, place of removal has been defined in section 4(3)(c) as follows:- "place of removal means - (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be stored without payment of duty; (iii) a depot, premises of a consignment agent or any other place or premises from where excisable goods are to be sold after their clearance from the factory; from where such goods are removed. 5.3 As per sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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