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TMI Blog2013 (1) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... , or damage to the goods during transit was not of the appellant, when the invoices mentions that the sales are on FOR destination basis and duty had been paid on the price which includes the freight charges. That it is the customer's premises which has to be treated as the place of removal and the appellant would be eligible for Cenvat credit of the service tax paid on outward freight and as such this Cenvat credit has been wrongly denied. Cenvat credit in respect of godown rental - Since this service had been availed prior to removal of the goods in as much as the place of removal is the customer s premises, the appellant would be eligible for Cenvat credit for this service, more so, when this service has also been availed for storag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not satisfy the criteria prescribed in this regard in the Board s Circular dated 23/08/2007, issued a show cause notice dated 5/4/2009 for denying the above-mentioned Cenvat credit, its recovery alongwith interest and also imposition of penalty. The above show cause notice was adjudicated by the Additional Commissioner vide order-in-original dated 3/2/10 by which the Additional Commissioner confirmed the above-mentioned Cenvat credit demand invoking extended period under proviso to Section 11A (1), along with interest and beside this, imposed penalty of equal amount on the appellant. On appeal to Commissioner (Appeals), this order of the Additional Commissioner was upheld vide order-in-appeal dated 30/9/10, against which this appeal has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order by reiterating the findings of the Commissioner (Appeals) in it. 5. I have considered the submissions from both the sides and perused the records. 6. The godown had admittedly been rented for storage of raw material as well as finished goods and, as such, the renting of godown would be eligible for Cenvat credit, if it is the customer premises, which is the place of removal. The appellant s plea is that all their sales during the period of dispute were on FOR destination basis, satisfying the criteria in this regard prescribed and the Board Circular dated 23/8/07, in as much as the freight was integral part of the price of the goods and excise duty had been paid on this price which included the freight. 7. The criteria for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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