ROOP POLYMERS LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner (Appeals) No. 215/ANS/GGN/2008 dated 25 -9 -2008.

(2.) Heard both sides.

(3.) THE Appellants are manufacturer of automotive rubber parts. They have cleared their final products to party like M/s. Honda Motorcycle & Scooter India (P) Ltd., M/s. Meenakshi Polymers as OE components. The purchase orders placed by their buyers were on FOR destination basis. The Appellants, accordingly, took credit of service tax paid on outward freight involved in transporting the final products from their factory gate to the premises of the buyers. The original authority held that such transportation involved from factory gate to the buyers premises cannot be treated as input services and accordingly denied the credit and confirmed a demand of Rs. 61,950/ - alongwith interest and imposed equal amount as penalty under Section 11AC of the Act. Commissioner (Appeals) has upheld the order of the original authority.