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TMI Blog2015 (1) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... he short issue arisen in this case relates to denial of refund of Rs. 58,819/- under Rule 5 of Cenvat Credit Rules. The brief facts of the case are that the appellants exported polished granites and claimed refund under Rule 5 of the unutilized credit. The adjudicating authority sanctioned the refund and disallowed credit of this amount on the ground that service tax credit amount relates to GTA o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. 5. The short issue involved in this case is denial of refund under rule 5 of CCR on the GTA services availed by the appellant for transporting the finished goods upto the port of shipment viz. Tuticorin and Chennai. The period of dispute is October 2006 to December 2006. On perusal of the copy of invoice dt. 16.10.2006 (at page 59) and corresponding shipping bill dt. 25.10.2006 clearl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -8-2007, the relevant portion of which is reproduced hereunder :- However, there may be situations where the manufacturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) the ownership of the goods and the property therein remain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Ambuja Cements Ltd. [2009 (236) E.L.T. 431 (P & H) = 2009 (14) S.T.R. 3 (P & H)] that the above circular is binding on the department. The assessees satisfied all the conditions set out in the circular since the price of the goods exported was on FOB basis and therefore the ownership of the goods exported remained with the assessee upto the port of shipment and they also bore the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 206) E.L.T. 854]. Refund of unutilized credit is, therefore, to be allowed in the light of the above decisions. In the light of the above discussion, I set aside the denial of refund claim of Rs. 1,04,678/- and allow the appeal." Since the export documents in the instant case clearly show that terms of delivery on payment is upto port on FOB basis, following the ratio of the above decision (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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