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TMI Blog2016 (9) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... SHRI S. S. GARG, JUDICIAL MEMBER Mr. Karthikeyan, Advocate For the Appellant Mr. Jagdish, A.R. For the Respondent JUDGEMENT The present appeal is directed against the Order-in-Appeal No. 539/2013-CE dated 23.10.2013 passed by the Commissioner of Central Excise (Appeals), Bangalore vide which he has rejected the appeal of the appellant and upheld the Order-in-Original dated 20/04/2012 passed by the Additional Commissioner of Central Excise, Bangalore-I Commissionerate. 2. The brief facts of the present case are that the appellants carry on the business inter-alia as manufacturer of commercial motor vehicles / chassis, cars and parts thereof and are having factories at different places in the States of Maharashtra, U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords. 4. The learned counsel for the appellants submitted that Cenvat credit on outward transportation has been rightly availed by the appellants in terms of Board s Circular No. 97/8/2007-S.T. dated 23.8.2007 vide which the following three conditions have to be fulfilled : (i) The supplies made by the appellants to the customers is on FOR destination basis and ownership of goods remain with them till it safely reaches the customers doorstep (Refers Internal Circular dated 10.4.2011); (ii) The appellants have an open insurance policy with the Tata AIG General Insurance Company Ltd. where it is clearly mentioned that the coverage of all risks is from appellant s premises to the customers premises; and (iii) (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the Circular issued by the appellant, freight charges will be borne by the appellants and the supplies are on FOR destination basis and supply would be door delivery. He also submitted that the expression activities relating to business under Rule 2(l) of Cenvat Credit Rules, 2004 admittedly covers transportation upto the place of removal and, therefore, credit cannot be denied in view of specific coverage of outward transportation in the inclusive part of definition of input services . In support of this submission, he relied upon the following case laws : (i) Placo Metals Ltd. vs. CCE, Ahm [2012 (280) ELT 299 (Tri.-Ahm)] (ii) Hydro S S Industries Ltd. Vs. CCE, Trichirapalli [2013 TIOL-1089-CESTAT-MAD] (iii) Jammu Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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