9911796707
TMI Blog2017 (7) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is against order in original no.343/11 dated 11.08.2011. 2. The appellant is a manufacturer of cement and the dispute is with reference to the eligibility of Cenvat Credit on service tax paid on freight charges from the depot to the customer's premises. The claim of the appellant is that they are eligible for such Cenvat credit as their sales are on FOR Destination Basis. The department wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant in numerous decisions of the High Court as well as the Tribunal. Since the supply of goods in the present case has been made on FOR basis and the appellant was required to cover the risk of loss or damage of the goods upto the premises of the customer, the Cenvat Credit will be leviable. She also relied upon the following decisions: i) Ultra Tech Cements Ltd. Vs. CCE Rohtak - 2015 (37) STR 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit on the service tax paid on freight charges from the depot to the customer's premises. The final product i.e. cement is cleared on payment of duty from the appellant's factory to the depot from where it is sold to various customers. On perusal of the purchase orders submitted as part of the appeal, it is seen that the goods are delivered on FOR basis by the appellant. I also find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of the goods had passed on from seller to buyer only at the place of destination, which is the address of the buyer. As such, the buyer had no right over the goods till delivered to it. The Tribunal has not considered this aspect and has only relied on the amendment made to the definition of "input service" with effect from 01.04.2008 and rejected the claim of the appellant-assessee after the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
