9911796707
TMI Blog2016 (1) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... mises - Held that:- In view of the decisions of the Hon'ble High Court in the case of Commissioner of Central Excise the original adjudicating authority will give the appellants sufficient opportunity of providing necessary evidence in the form of documents showing compliance of the conditions mentioned in the Board's Circular No. 97/8/2007-S.T. dated 23.8.2007 to claim Cenvat credit of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 5,986/- respectively for different Orders-in-Original. The impugned order passed by the Commissioner (Appeals) states that the appellant has not been able to fulfill the condition number (iii) given in Board's Circular No. 97/8/2007-S.T. dated 23.8.2007. The condition (iii) of above Circular is : "(iii) the freight charges were an integral part of the price of goods. In such cases, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds on F.O.R basis where the ownership of the goods lies with them up to the destination and they had bore the risk of damage to the goods during the outward transportation to the destination and freight charges were an integral part of the price of the goods. 5. Shri N. Jagdish, learned A.R. appearing for the respondent viz. Commissioner of Central Excise, Bangalore-I argued that the appellants w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts showing compliance of the conditions mentioned in the Board's Circular No. 97/8/2007-S.T. dated 23.8.2007 to claim Cenvat credit of service tax paid on outward freight charges. The original adjudicating authority is directed to decide the matter afresh within a period of 3 months from the date of receipt of this order. 7. It has also been pointed out by the learned A.R. that there is one m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
