In case of FOR sale, transport up to buyer’s premises is input service

CESTAT, NEW DELHI BENCH Pooja Forge Lab Versus Commissioner of Central Excise, Faridabad FINAL ORDER NO. 1432 of 2012-SM(BR) APPEAL NO. ST/779 OF 2011-SM OCTOBER 4, 2012 ORDER 1. After hearing both sides, I find that appellant is engaged in the manufacture of nuts and bolts, wire equipment etc. and they entered into FOR contract with their customers. As such, the transportation of the said goods is the responsibility of the appellant. They are undertaking the same, paying Service Tax on the said GTA services so availed by them and are taking credit of the same. 2. The dispute ...