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TMI Blog2016 (8) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of input service. Relaxation made by the circular issued on 23.8.2007. When the Board has made the relaxation, the assessees in entitled to take the benefit thereof – CENVAT credit allowed – appeal allowed – decided in favor of appellant. - Excise Appeal Nos. 427, 428 & 429 of 2009 - Final Order Nos. 52252 52254 / 2016 - Dated:- 27-6-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Ms. Rinky Arora, Advocate for the appellant Sh. R. K. Mishra, DR for the respondent ORDER Per Archana Wadhwa All the three appeals are being disposed of by this common order as the issue is identical and all arise out of the same impugned order of the Commissioner. 2. The issue required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition of input service was replaced with the expression upto . The Commissioner (Appeals) in the present case has disallowed the credit by relying upon the decision of the Tribunal in the case of Gujarat Ambuja. We note that the said decision of the Tribunal stand reversed by the Hon ble Punjab Haryana High Court reported as Ambuja Cements Limited vs. Union of India 2009 (236) ELT 431 (P H). By taking note of the Board circular No. 97/6/2007-ST dated 23.8.2007, it stand held that in case of FOR destination sales, the ownership of the goods remain with the seller till delivery at the customer doorstep and the freight charges forming part of value of the assessable goods and borne by the assessee as sale on FOR destination basis, the outw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id on outward transportation of the goods, we also find from the Calcutta High Court decision that a reference stands made by them to the Board s circular. It stand observed that It is however, true that relaxation in that regard was made by the Circular issued by the Board on 23rd August, 2007 when the Board has made the relaxation, the assessees in entitled to take the benefit thereof. The said judgment stand stayed for a period of six weeks, by the High Court itself. Neither side is in a position to tell us about the latest outcome of the said order. As such at this stage, by taking note of the larger Bench decision of the Tribunal which stand confirmed by the Karnataka High Court as also taking note of Punjab Haryana High Court decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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