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TMI Blog2012 (11) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... re on FOR basis. The first appellate authority has not allowed the appeal only on the ground that they could not produce further documents to him till the date of order, thus this issue needs to be reconsidered as to whether all the documents are required to come to conclusion for deciding whether the despatches made by the appellant are on FOR basis or otherwise. Also to consider the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant s factory to their client s place and up to the dump site. 3. After hearing both sides for considerable time on the stay petitions, we find that appeals themselves can be disposed of at this juncture hence, after allowing the applications for waiver of pre-deposit of amounts involved, we take up the appeals for disposal. 4. Learned counsel would submit that the issue involved is regardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e place of removal in case of FOR basis, is the premises of customer. 5. Learned departmental representative on the other hand would submit that the judgment of Hon'ble High Court of Karnataka in the case of ABB Limited would be applicable in this case and any service tax liability paid after 01.4.2009 on the outward transportation of the goods is ineligible credit availed, as the definition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further documents to him till the date of order. In our view, this issue needs to be reconsidered by the adjudicating authority as to whether all the documents are required to come to conclusion for deciding whether the despatches made by the appellant are on FOR basis or otherwise. It is also require that the adjudicating authority to consider the judgment of Hon'ble High Court of Punjab Harya ..... X X X X Extracts X X X X X X X X Extracts X X X X
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