9911796707
TMI Blog2017 (8) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... "Whether the CESTAT was right in placing reliance on the Karnataka High Court judgment in the case of CCE Vs. ABB Ltd. Reported in 2011(23) STR 517 and the Gujrat High Court judgment in the case of CCE Vs. Parth Polywoven Private Ltd., reported in 2012(25) STR 4 when the department has filed Special Leave Petition bearing No. 25857 of 2011 before the Hon'ble Supreme Court of India against the judgment in the case of M/s ABB Ltd and the judgment has not attained finality" 3. The aforesaid decisions referred in the above substantial question for law have to be considered in the light of following facts arising in this appeal. (A) The respondent is engaged in manufacture of cement falling under Chapter 25 of the Central Excise Tariff Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the sale contract/ agreement provide:- (i) the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In the above cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible, if it can be established by the claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under Section 2 of the Central Excise Act, 1944 as also in terms of the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unjab and Hariyana High Court in the decision referred to hereinabove have taken a view in favour of the Assessee on the issue arising herein. The Calcutta High Court in the case of Commissioner of Central Excise, Kolkata-VI vs. Vesuvious India Ltd., 2014(34) STR 26(Cal.) while disagreeing with the view of the Karnataka High Court in ABB Ltd (supra) and Gujarat High Court in Parth Poly Wooven Pvt. Ltd (supra) refers to the circular and states that the CBEC in its Circular No. 96/6/2007 dated, 23.08.2007 has made relaxation in respect of taking Cenvat Credit on GTS Services upon the factual background as indicated in the circular. It is the respondent - Assessee's case before us that it satisfies requirement of the Circular and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
