LAFARGE INDIA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This tax appeal is against the order dated 4-1-2011 : 2011 22 STR 603 (Tri. - Del.)] of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (the Tribunal) partly upholding the order of the Adjudicating Officer (the AO) so far as it reverses the Cenvat credit of Service Tax paid on Goods Transport Agency Service (the GTA-service) by Lafarge India Limited (the Assessee) for the period from January 2005 to October, 2007. The appeal was admitted on 10-8-2011 on two questions however, the main question involved in this appeal is as follows:

(2.) The Assessee manufactures cement and clinker and it supplied the goods to different entities on freight on road (FOR) basis during the relevant period. According to the Assessee, it continued to be owner of the goods till delivery and the sale of the goods took place at the destination.

(3.) The amount paid for the GTA-service was not included in the price of the goods; and it was not integral part of the price of the goods. It was separately paid but the Assessee claimed Cenvat credit on the Service Tax paid.