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2019 (11) TMI 1050 - CESTAT BANGALORECENVAT Credit - input services - outward freight for transporting finished goods from the factory to the buyers’ premises - Place of removal - Department alleged that since the factory gate is the ‘place of removal’ for the goods cleared by the assessee and the outward freight which is used for clearance of final products beyond the factory gate did not fall within the purview of definition of ‘input service’ - HELD THAT:- In view of the decision of the Madras High Court in the case of BATA INDIA LIMITED, HOSUR VERSUS THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, CHENNAI-III [2019 (3) TMI 519 - MADRAS HIGH COURT] and also in view of the Board Circular No. 1065/4/2018-CX dated 08/06/2018, the matter needs to be remanded to the original authority to verify certain factual aspects such as whether the sale is on FOR basis, whether the freight is integral part of the sale price, whether the duty paid on the value inclusive of freight amount etc. The matter is remanded back to the original authority to pass a fresh order after examining the various documents for the disputed period - appeal allowed by way of remand.
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