9911796707
TMI Blog2010 (8) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... y (GTA) service . During the course of investigation, it was found that the appellant has availed of Cenvat credit of service tax on outward freight up to the place of buyer, which is beyond the place of removal of the factory of the appellants. A show-cause notice was issued for denial of Cenvat credit along with interest and a proposal for penalty. Lower authority has confirmed the demand in sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. He further submitted that as held by the honourable Punjab and Haryana High Court in the case of Ambuja Cements Ltd. v. Union of India [2011] 40 VST 64 (P H); [2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reover, they have not produced any insurance bills/receipt for the transit insurance that is the main condition to show that the ownership of the goods was with appellants till delivery of the goods to the customers end. They have also not filed any evidence in form of chartered accountant certificate to explain the above facts. Hence, in the absence of such documents, it is not established that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame is to be verified. Accordingly, the matter needs verification. Hence, I remand back the matter to the adjudicating authority to ascertain the above facts and if it is found to be correct, the credit is to be allowed. Accordingly, the impugned order is set aside and the appeal is allowed by way of remand with a direction to the adjudicating authority to pass the after verifying the documents as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
