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TMI Blog2017 (7) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... from the place of removal be treated as an input service in terms of Rule 2(1)(ii) of the CENVAT Credit Rules, 2004 and thereby enabling the manufacturer to take credit of the service tax paid on the value of such services - credit allowed - appeal allowed - decided in favor of appellant. - E/2793/2009-EX[DB] - A/70571/2017-EX[DB] - Dated:- 12-6-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri None for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the appellant is entitled to Cenvat Credit on outward transportation of Service Tax paid on their finished goods for sale on FOR destination basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versus CCE 2009-14-STR-3 wherein it has been held that Service Tax credit on outward transportation from factory was to be allowed subject to fulfillment of the requirements specified in the CBEC Circular dated 23rd August, 2007. It was further urged that the transactions were duly recorded in the books of accounts and the returns filed and as such there is no suppression etc. on the part of the appellant. It was further stated that sales were made on FOR destination basis and that the freight charges were an integral part of the price of the goods, as required by the CBEC Circular dated 23 August, 2007. It was also urged that the issue is covered in favour of the appellants by larger Bench decision of this Tribunal in A BB Ltd v/s CCE 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d or prescribed by the CBEC Circular dated 23 August, 2007. On the issue of whether larger period of limitation is attracted, it was held that the appellant have erred by not informing the Department regarding the fact of availing credit of the Service Tax paid on outward freight and accordingly, larger period was held to be applicable. 5. In the memorandum of appeal, the appellant have raised the grounds that the issue is squarely covered in their favour by the larger Bench ruling in ABB Ltd v/s CCE (supra) . We further find that the learned Commissioner (Appeals) have not recorded any categorical finding as to which condition prescribed under the circular dated 23 August, 2007 is not fulfilled. The admitted facts on record are that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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