2014 (12) TMI 832

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..... se of transit or during the testing and trial at site. This indicates that the buyer of the goods i.e. Madhya Gujarat Vij Company Ltd. did not own the goods at the factory gate. This leads to a conclusion that when the appellant assessee was obliged under the contractual obligation to deliver the goods at its own risk and cost at the buyer’s point incurring separate cost of transport charge for wh .....

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..... .3018/2011 is challenging against disallowance of Cenvat Credit of Service Tax of ₹ 1,68,687+ Education cess and higher education cess relating to the availment of goods transport service. Revenue challenged in appeal No.2494/2011 against no levy of penalty by the authority below. 2. Both appeals having common cause are taken together for disposal by this common order. Perusal of the tend .....

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..... able value. This further establishes that to discharge contractual obligation in respect of delivery of the goods at buyers point, it was liability of the assessee to make delivery FOR. Therefore, appeal of the assessee is allowed and there shall be no disallowance of Cenvat Credit. Revenues appeals are dismissed for no good reason in grounds of appeal. [Dictated Pronounced in the open Court .....

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