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TMI Blog2016 (8) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ur of appellant - Excise Appeal No.E/53429/2015-EX [SM] - Final Order No. 54020/2015 - Dated:- 18-12-2015 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) For the Appellant : Shri.H.V. Girnikar, Consultant For the Respondent : Smt.Kanu Verma Kumar, Commr.,D.R. ORDER Availment of cenvat credit of service tax paid on outward transportation of goods is the subject matter of present dispute. 2. Shri H.V. Girnikar, ld. Consultant appearing for the appellant submits that as per the terms in the purchase order, the goods were supplied by the appellant on FOR destination basis, and the freight element is included in the assessable value, on which Central Excise duty liability has been discharged by the appellant. Thus, accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the purchase orders issued by the buyer of the goods in favour of the appellant that the price basis mentioned therein is FOR at our works, .. Further, the purchase orders also specified that the freight element shall be to the account of the appellant. Furthermore, on perusal of the purchase orders and invoices, I also find that Central Excise Duty at the applicable rate has been charged on the assessable value of goods and there is no separate mention of freight element therein. With regard to the endorsement made in the invoice that the appellant is not responsible for loss of goods occurred during transit, I find that the ld. Commissioner (Appeals) has not considered the submissions of the appellant in proper prospective, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 249 (Tri.-Del.) and M/s.Ultra Tech Cement Ltd. vs. C.C.E., Bhavnagar, reported in 2007 (6) STR 364 (Tri.). 8. The judgment relied on by the Appellant squarely apply to the facts of the present case, wherein the principles enunciated are that outward transportation service utilized by the manufacturer for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of input service. 9. In view of the above settled position of law on the issue, I do not find any merits in the impugned order, and thus, the same is set aside and appeal is allowed in favour of the appellant with consequential relief, if any, as per law. [Dictated and Pronounced in the Open Court] - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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