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TMI Blog2015 (5) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax paid on the outward transportation of the finished goods upto the place of removal is admissible in case of sale of goods on FOR destination basis and in this regard, relying upon the judgment of the Honble Punjab & Haryana High Court in the case of Ambuja Cement Ltd. Vs. Union of India - [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT] and also the judgment of the Karnataka High Court in the case of ABB Ltd. (2009 (5) TMI 48 - CESTAT, BANGALORE), has held that the cenvat credit of service tax paid in respect of outward transportation of the goods upto the customers premises on FOF basis is available to the respondent for the period w.e.f. 1.4.2000. It is seen that in this regard, he has not discussed at all as to whether the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y which he confirmed the cenvat credit demand of ₹ 4,07,225/- in respect of the GTA services availed for the transportation of the finished goods upto the customers premises for the period April, 2007 to April, 2008 along with interest and also imposed penalty of equal amount on the respondent. The respondent, filed an appeal before the Commissioner (Appeals) against the Asstt. Commissioners order dated 18.12.2009 and the Commissioner (Appeals) vide order-in-appeal dated 28.04.2010 allowed the appeal. Revenue filed an appeal before the Tribunal against the Commissioner (Appeals)s order dated 28.04.2010 and the Tribunal vide Final Order No.1320/2012 dated 5.9.2012 dismissed the Revenues appeal. On the basis of the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the Revenue. 2. Heard both the sides. 3. Shri Sanjay Jain, ld. Departmental Representative assailed the orders of the Commissioner (Appeals) by reiterating the ground of appeals. He pleaded that while the Commissioner (Appeals) has upheld the lower authoritys order sanctioning the refund claims on the basis that the respondents sales were on FOR destination basis and, therefore, they were eligible for cenvat credit of the GTA services availed for transportation of the finished goods upto the customers premises, no evidence in this regard has been discussed. He, therefore, pleaded that the impugned orders are not correct. 4. Shri S.S. Dabas, Advocate, ld. Counsel for the respondent, pleaded that so far as the appeal No.E/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tt. Commissioners refund sanction order on the ground that the respondents sales were on FOR destination basis and, therefore, it is the customers premises which were the place of removal, that in the grounds of appeal, the revenue has nowhere challenged the Commissioner (Appeals)s order that the sales were on FOR destination basis, that in view of the above, there is no infirmity in the order of the Commissioner (Appeals). 5. I have considered the submissions from both the sides and perused the records. 6. So far as the appeal No. E/2718/2012-EX(SM) is concerned, the disputed amount of cenvat credit of ₹ 4,07,225/- is for the period April, 2007 to April, 2008. During this period, the definition input serviceincluded the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 18.05.2012, this appeal is in respect of the cenvat credit refund of ₹ 5,63,172/- for the period from May, 2008 to August, 2008. For this period, the definition of input service as given in Rule 2 (l) specifically covered the service availed for upward transportation of the finished goods upto the place of removal. Though the appellant had initially reversed the credit of ₹ 5,63,172/- on instructions of the department, subsequently based on the Commissioner (Appeal)s order dated 28.04.10 they applied for refund of this amount also, even though at that time, the demand for this amount had not been confirmed by the Asstt. Commissioner. The Asstt. Commissioner by a separate order sanctioned the refund of this amount als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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