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TMI Blog2014 (10) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... epots of M/s Parle cannot be the 'place of removal' and that freight charges were not borne by the Appellants but M/s. Parle - Held that:- Clear finding, which has been recorded both by the Commissioner (Appeals) and by the Tribunal, is that the sale had not taken place on an "FOR Destination" basis. Hence, the place of removal in the present case is the factory gate of the appellant and not the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ble Pradeep Kumar Singh Baghel,JJ. For the Appellant : Ashok Kumar,M.H. Patil,Praveen Kumar,Trapti Gupta For the Respondent : Ramesh Chandra Shukla ORDER The appeal by the assessee arises from a decision of the Customs, Excise Service Tax Appellate Tribunal, New Delhi1 dated 21 April 2014. The following questions of law have been formulated in support of the appeal; 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um price inclusive of freight and transport charges till the ultimate consumer. 3) Whether Tribunal was justified in denying the cenvat credit of service tax paid on outward transportation up to the depots of M/s. Parle, in a case where, for earlier period, in Appellants' own case, in the same facts of the case, the Tribunal has allowed the credit. The facts are not in dispute. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant was not entitled to cenvat credit in respect of the service tax paid on the GTA Services envisaging the transportation of the goods. Rule 2(l) of the Cenvat Credit Rules, 2004 defines the expression input service to mean any service (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als), the liability on account of freight is borne by Parle Biscuits. No amount was borne by the appellant towards freight under the agreement with Parle Biscuits. Hence, in this view of the matter, the Tribunal was justified in coming to the conclusion that the Cenvat Credit on Service Tax paid on GTA Service availed for the transportation of the goods from the factory of the appellant to the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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