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TMI Blog2017 (11) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... pto buyer s premises if the sale is on FOR basis - credit would be admissible upto the buyer s premises, if the condition in the Circular No.97/8/2007-ST dt.23.8.2007 is satisfied or sale is on FOR basis or the ownership rests with the manufacturer till the goods are delivered to the buyer s premises. The evidences in this regard having not dealt with in the impugned order, the matter requires to be remanded to the Commissioner (Appeals) who shall look into the evidence / documents furnished by the appellant and consider the eligibility of credit - appeal allowed by way of remand. - E/41800/2017 - Final Order No.42828/2017 - Dated:- 8-11-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) Shri Raghavan Ramabadran, Advocate For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to this was set aside. Again, the credit of service tax paid on inward transportation was found eligible and allowed. The appellants are now before the Tribunal aggrieved by the disallowance of credit of service tax paid on outward transportation for domestic clearances uptothe buyer s premises. 2. The Ld.Counsel, Shri Raghavan Ramabadran appeared on behalf of the appellant and submitted that the purchase order and such other documents would show that the domestic sale is on FOR basis. The Tribunal while remanding the matter had given specific direction to the Commissioner (Appeals) to examine the evidence andto verify whether the documents would satisfy the conditions laid in the Circular No.97/8/2007-ST dt. 23.8.2007.In the said Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. Vs. Commissioner of Central Excise, Meerut-I - 2016 (334) E.L.T. 3 (S.C.) Commissioner of C.Ex., Dehradun VsForace Polymers Pvt. Ltd. - 2016 (45) S.T.R. 198 (Tri.- Del.) 3. Against this the Ld.AR, Shri A.Cletus reiterated the findings in the impugned order. He relied upon the decision in the case of Vesuvious Ltd. 4. Heard both sides. 5. The issue for consideration is whether the appellant is eligible for credit on service tax paid on outward transportation services availed for domestic clearances of finished products upto the buyer s premises. The Commissioner (Appeals) has disallowed the credit holding that as per the definition of input services, the credit is admissible only upto the place of removal. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 provisions under the Sale of Goods Act, 1930) occurred at the said place. 6. The Ld.Counsel has stressed that the sale is on FOR basis and the ownership of the goods rests with appellant till the goods are delivered at the buyer s premises. However, the Commissioner (Appeals) has not made any observation in this regard with respect to the documents, in spite of the direction given while remanding the matter. Instead the Commissioner (Appeals) has relied upon the decision in the case of Ispat Industries Ltd (supra) to hold that fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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