TMI Blog2019 (12) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority to examine the eligibility of cenvat credit of service tax on transportation of goods up to the customer s premises after the period w.e.f. 01/04/2008. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of ₹ 21,11,903/- (Rupees Twenty One Lakhs Eleven Thousand Nine Hundred and Three only) along with interest and imposition of penalty. After following the due process, the Assistant Commissioner vide Order-in-Original dated 27/02/2019 disallowed cenvat credit of ₹ 21,11,903/- (Rupees Twenty One Lakhs Eleven Thousand Nine Hundred and Three only) along with interest and imposed a penalty of ₹ 5,27,976/- (Rupees Five Lakhs Twenty Seven Thousand Nine Hundred and Seventy Six only). Aggrieved by the order of the Assistant Commissioner, appellant filed appeal before the Commissioner but the Commissioner (Appeals) has rejected the appeal of the appellant. Hence, the present appeal. 3. Heard both the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit Industries Ltd. 2015 (319) E.L.T. 221 (SC) b. CCE Vs. Emco Ltd. 2015 (322) E.L.T. 394 (SC) c. JSW Steels Ltd. Vs. CCE 2019 (10) TMI 590 CESTAT Bangalore d. Ultratech Cement Ltd. Vs. CCE 2019 (2) TMI 1487 CESTAT Ahmedabad e. Sanghi Industries Ltd. Vs. CCE 2019 (2) TMI 1488 CESTAT Ahmedabad f. Dalmia Laminators Ltd. Vs. CCE 2019 (11) TMI 1049 CESTAT Bangalore g. Bharat Fritz Werner Ltd. Vs. CCE 2019 (11) TMI 1050 CESTAT Bangalore h. AK Automatics Vs. CCE 2019 (11) TMI 53 CESTAT Chandigarh i. Pensol Industries Ltd. Vs. CCE 2019 (5) TMI 1618 CESTAT New Delhi j. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mainly relied upon the decision of the Apex Court in the case of Ultratech reported in 2018 (9) G.S.T.L 337 (SC) wherein the Apex Court has held that after the amendment in the definition of up to the place of removal in the year 2008, the place of removal will always be factory gate and the assessee is not entitled to cenvat credit on GTA up to the buyer s premises. He further submitted that after the decision of the Apex Court various Benches of the Tribunal has been remanded the case back to the original authority on the basis of the Circular No. 1065/4/2018-CX dated 08/06/2018 issued by the Board. He referred to the following decisions wherein the Hon ble High Court of Madras as well as the various Benches of the Tribunal has rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligibility of cenvat credit of service tax on transportation of goods up to the customer s premises after the period w.e.f. 01/04/2008. By following the ratio of the said decisions, I am of the considered view that in view of the decision of the Madras High Court in the case of Bata India Limited cited supra 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. Consequently, in view of the Board Circular cited supra, the matter is remanded back to the original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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