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TMI Blog2017 (4) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... remises. Thereafter, the show cause notice issued to deny the credit to the respondent. The adjudication took place and the demand was confirmed along with interest and penalty was also imposed. On appeal, the Commissioner (Appeals) has held that the goods have been sold by the appellant on Delivered Duty Paid (DDP) basis which means that the seller bear all the cost and risks involved in bringing the goods to the place of destination and has an obligation to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all Customs formalities. It is clear that the ownership of the goods remained with the appellant till delivery of these goods to the buyer relyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that if the cost of service has been included by the assessee, the ownership of the goods remained with the seller and the insurance charges have been paid by the seller. In this case, the place of removal can be extended to the place of buyer. Admittedly the ownership of the goods remained with the seller and the respondent has paid service tax on the courier/transportation charges, in that circumstance, the respondent is entitled to avail the credit. She also relied on ten decision of the Hon ble Karnataka High Court in the case of Madras Cements Limited vs. CCE-2015-TIOL-1682-HC-KAR-CX and submits that the CBEC circular No. 999/6/2015-Cx dt.28.2.2015 is not applicable to the facts of this case. 5. Heard both sides and consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ship right of the goods remains with the respondent. Therefore, CBEC circular is not relevant to the facts and decision in the case of Khanna Industrial Pipes Pvt.Ltd. is not relevant to the facts of the present case. 8. Further, in the case of Ambuja Cements (Supra), the Hon ble Punjab & Haryana High Court has examined the issue and held that the circular No.97/6/2007-ST dated 23.8.2007 lays down three conditions, namely, (a) the ownership of goods and the property of the goods remained with the seller of the goods till the delivery of goods in acceptable condition to the purchaser at his door step (b) the seller bore the risk of loss or damage to the goods during transit to the destination and (c) the freight charges were integral part o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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