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TMI Blog2014 (2) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of delivery of the goods is the customer premises and the freight is borne by the manufacturer, the place of removal has to be held as the customer’s factory gate. I find that the Board has also clarified the issue vide Circular No. F/137/85/2007-CX-IV, dated 23-8-2007. Even after the amendment of the definition of “input services” with [effect from] 1-4-2008, replacing the words ‘from the plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon order as the issue involved is the identical. The disputed issue involved is whether Cenvat credit of Service Tax can be taken for the outward freight for excisable goods delivered by the appellants at the premises of their buyer M/s. Mahindra and Mahindra. The period involved is November, 2009 to March, 2010. The contention of the appellant is that they paid Excise duty on the value inclusiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urance policy or incurring loss on account of damages if any. How the risk is born is actually a matter of business decision and that cannot be a reason for denying the Cenvat credit. 2. After considering the submissions made by both the sides, I find that the issue is no more res integra and stands covered by the decision of the Hon ble Punjab Haryana High Court in the case of M/s. Gujarat A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r takes place on the point of delivery of the goods to the buyers. In the case of FOR destination sales, the ownership and risk is transferred when the seller manufacturer delivers the goods to the buyer at his premises. As such, I find no reasons to deny the Cenvat credit of Service Tax paid on the transportation of goods. Accordingly, all the impugned order set aside and appeal is allowed with c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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