9911796707
TMI Blog2019 (5) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular No. 97/8/2007 ST dated 23.08.2007. Further the invoice issued by the assessee for dispatch of goods to the job-worker shows that the goods were Stock Transfer against Form F and the respondent have not transferred the title of the goods. Appeal dismissed - decided against Revenue. - E/21666/2018-SM - Final Order No. 20346/2019 - Dated:- 9-4-2019 - MR. S.S GARG, JUDICIAL MEMB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eventy Seven only) along with interest and proposed to impose penalty. All the four show-cause notices were adjudicated by Assistant Commissioner vide common Order-in-Original dated 30.09.2016 by confirming the demand made in the show-cause notices along with interest and imposed penalty. The issue involved in the present appeal relates to rejection of cenvat credit availed on input service on ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges and utilized the same towards payment of duty. He further submitted that the freight charges from the factory up to the place of premises of the job worker were borne by the assessee and the assessee was availing the service tax paid on the said freight charges as cenvat credit. The outward transportation beyond the place of removal was not qualified as input service in terms of the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the premises of the job-worker in terms of Board Circular No. 97/8/2007 ST dated 23.08.2007. Further I find that the invoice issued by the assessee for dispatch of goods to the job-worker shows that the goods were Stock Transfer against Form F and the respondent have not transferred the title of the goods. Further I find that the Commissioner (Appeals) has also noted in the impugned order a decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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