2009 (1) TMI 143

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..... both the sides - In terms of Circular No. 97/8/2007also credit would be admissible if the price is inclusive of transportation cost up to the place of removal. This aspect has not been considered at all. - Matter is remanded to decide the place of removal in respect of different types of transactions and decide the admissibility of CENVAT credit - E/1441/2008 - A/74/2009-WZB/AHD - Dated:- 2-1-20 .....

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..... nts there are two types of transportation services on which they have taken credit. In the first category is the transportation of the goods to the branches and in the second category is the transportation of goods up to the buyers premises. He submits that in both the cases the price is FOR destination and therefore the credit is admissible. 3. I find that in this case the basic issue is the .....

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..... sive of transportation cost up to the place of removal. This aspect has not been considered at all. With the consent of both the sides, the matter is remanded to the Original Adjudicating Authority to decide the place of removal in respect of different types of transactions and decide the admissibility or otherwise of CENVAT credit on the basis of instructions issued by the Board and other decisio .....

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