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TMI Blog2017 (4) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... at the service rendered at the customer’s premises having no nexus with the manufacturing activity as its cost is not included in the assessable value, credit denied - Held that: - service tax paid on service rendered for loading and unloading the goods as a condition of sale is eligible to credit - However, only the fact needs be ascertained whether the appellant by the condition of sale is requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial & Medical), Nitrogen Gas, Arogon Gas, Mixture Gas etc., and supply these gases in cylinders to their customers. During the relevant period, the appellant had availed CENVAT credit on the service tax paid on the input service, namely, "Man Power Recruitment & Supply service" for the supply of labourers, who were engaged in the activity of loading and unloading of gas cylinders at the factory as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Adjudicating Authority, hence, it could not be established that the condition of sale is at the customer's premise and the price charged is inclusive of such delivery charges. He prays that the matter may be remanded to the Adjudicating Authority for consideration of these evidences. 4. The Ld. AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 5. The short point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also the appellant is required to deliver the gas cylinders at the premises of the customers as per the purchase Order. However, detail scrutiny of the evidences is required to ascertain the eligibility of CENVAT credit on the said service. 6. In the result, the impugned orders are set-aside, the matter is remanded to the Adjudicating Authority to scrutinize the documents/evidences and examine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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