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TMI Blog2013 (6) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... lso vested with the appellant. It is not in dispute that the freight charges were not integral part of the sale value of the impugned goods. As the appellant has satisfied the condition of Circular No. 97/08/2007 dated 23.08.2007, therefore, the appellants are entitled for input service credit. See Ambuja Cements Ltd. vs. Union of India [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT] As for bonus and lunch allowance, the supplier of manpower has raised invoices of the services provided by him and the appellants have become service recipient thereon, thus as held in Ultratech cement (2010 (10) TMI 13 - BOMBAY HIGH COURT) that any services availed by the manufacturer of excisable goods in the course of business is entitled for input servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was issued which was adjudicated and converted into impugned demands as per the impugned order. 3. Aggrieved by the same, the appellants are in appeal before this Tribunal. 4. Heard both sides. 5. Shri Devan Parekh, learned Advocate appeared for the appellant and submitted that as per Board's Circular No.97/08/2007 dated 23.08.2007 the appellant has fulfilled the condition of the said Notification. Therefore, they are entitled for input service credit on outward transportation service upto the port as the goods has delivered on CIF, FOB or Door delivery basis. Therefore, input service credit on outward transportation service cannot be denied. He further submitted that for Bonus and lunch allowances given to the employees supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for input service credit. Admittedly, in this case as per the sale agreement the goods were supplied on CIF, FOB or DDU basis. Therefore, the first condition of the said circular is satisfied and when the goods are transported upto port by the appellant therefore the risk of loss or damage to the goods are also vested with the appellant. It is not in dispute that the freight charges were not integral part of the sale value of the impugned goods. As the appellant has satisfied the condition of Circular No. 97/08/2007 dated 23.08.2007, therefore, we hold that the appellants are entitled for input service credit. We also find that the same view was taken by the Hon'ble High Court of Punjab Haryana in the case of Ambuja Cements Ltd. vs. Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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