9911796707
TMI Blog2013 (10) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... ces amounting to Rs. 1,89,85,296/- for the period January 2010 to June 2011 and Rs. 84,03,102/- for the period July 2011 to March, 2012 have been denied and the credits wrongly availed have been sought to be recovered along with interest under the provisions of Rule 14 of the Cenvat Credit Rules,2004 read with section 11A of the Central Excise Act,1944 along with interest thereon and also imposing penalties under the provisions of Rule 15 of the said Cenvat Credit Rules. As the issues involved in both these appeals are common, they are taken up together for consideration and disposal. 2. The appellant, M/s. Tata Motors Ltd., Spare Parts Division, Chakan, Pune, are manufacturers of motor vehicle parts falling under Chapter 87 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the credit of service tax paid on outward freight services. (b) The CBEC circular No.97/8/2007-ST dated 23.8.2007 had clarified that in a case where the ownership of the goods remained with the seller till the delivery of goods and the seller bore the risk of loss or damage during transit to the destination and the freight charges were an integral part of the price, credit of service tax paid on transportation up to such place of sale would be admissible. It is their contention that they have fulfilled these conditions specified in the aforesaid Board's Circular and are therefore rightly entitled for the credit. They rely on a number of decision s of this Tribunal and Courts cited in their appeal memorandum. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mains the factory of manufacture. Only the basis of valuation is the maximum retail price and not the transaction value. That does not mean that the place of removal is the customer's premises. The hon'ble High Court of Karnataka in the case of ABB Ltd. [2011 (23) STR 97 (Kar)] held that the benefit of cenvat credit on outward freight services beyond the place of removal would be available only for the period prior to 1-4-2008 and not afterwards, in view of the amendment made in the Cenvat Credit Rules. Therefore, the appellant be put to terms at the interim stage. 5. We have carefully considered the submissions made by both the sides. 5.1 Though there is some merit in the Revenue's contention that w.e.f. 1-4-2008, in view of the amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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