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TMI Blog2017 (1) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... station service, I find that those services were availed by the appellant for the manufacturing activities and the expenditure on that count have been considered in their books of accounts. Thus, those services are confirming to the definition of input service under the head “activity relating to business - Appeal allowed. - E/51332/2016-EX [SM] - FINAL ORDER NO. 55810/2016 - Dated:- 28-7-2016 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri.B.L.Yadav, Consultant Present for the Respondent : Shri.Dharam Singh, D.R. ORDER Brief facts of the case are that the appellant is engaged in the manufacture of automobile spare parts. During the period February 2009 to December, 2009, cenvat credit of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. appearing for the respondent reiterates the finding recorded in the impugned order and further relies on the judgment of Hon ble Supreme Court in the case of Commissioner of Central Excise and Customs, Nagpur Vs. Ispat Industries Ltd. reported in 2015 (324) ELT 670 (SC) and Hon ble Calcutta High Court judgment in the case of Commissioner of Central Excise, Calcutta-VI vs. Vesuvious India Ltd. - 2014 (34) STR 26 (Cal.). 4. Heard the ld. Counsel for both sides and perused the records. 5. I find from the available records that the buyers of goods in the purchase orders placed by them have specifically mentioned that the goods shall be delivered on FOB basis and the insurance charges have to be borne by the supplier of the goods. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyer. The judgment in the case of Vesuvious India Ltd. (supra) supports the case of the appellant inasmuch as, the freight paid by the appellant is towards the transportation of the goods from the factory gate to the buyers premises. The Honble High Court in the said case vide para 5 has held that for the purpose of consideration of input service, transportation of goods from one place of removal to another place of removal should be considered. 7. Thus, I am of the view that service tax paid on the transportation charges should be available to the appellant for cenvat benefit. With regard to the other disputed service, namely, rent-a-cab service, courier and authorized service station service, I find that those services were ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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