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TMI Blog2018 (1) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... egitimately availed Cenvat credit on the service tax paid on the freight charges borne for its FOR sales - appeal allowed - decided in favor of appellant. - Excise Appeal No.51604 of 2017 - A/58421/2017-EX[DB] - Dated:- 7-12-2017 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri Hemant Bajaj and Ms. Sukriti Das, Advocates - for the appellant. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. CCE ST, Rohtak 2015 (37) S.T.R. 364 (Tr. Del.)], wherein it was observed that : 11. In M/s. Ultratech Cement Ltd. v. CCE, Raipur, 2014-TIOL-478-CESTAT-DEL = 2014 (35) S.T.R. 751 (Tri.-Del.) [a judgment inter partes], this Tribunal, following earlier judgments including the judgment in Gujarat Ambuja Cements Ltd. v. CCE, Ludhiana (supra), ruled that in cases where the duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f removal would depend upon the specific transaction in issue and where the removal is pursuant to sales on FOR basis, with the risk in the goods manufactured being borne by the manufacturer till delivery to the customer at its premises and where the composite value of sales include the value of freight involved in delivery at the customer s premises, the place of removal would not be at the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had legitimately availed Cenvat credit on the Service Tax paid on the freight charges borne for its FOR sales . 5. By following our earlier decision (supra) and considering the totality of the facts and circumstances of the case, we set aside the impugned order and allow the appeal . 2. After hearing both the sides, we note that the appellant s case on the same dispute has already come ..... X X X X Extracts X X X X X X X X Extracts X X X X
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