Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1803 - AT - Central ExciseRefund of education/ higher education cess - area based exemption under N/N. 56/2002-C.E., dated 14-11-2002 availed - Revenue entertained a view that such cess is not refundable as no exemption is provided for the same - HELD THAT:-The issue stands covered by the decision of Hon’ble Supreme Court in SRD Nutrients Pvt. Ltd. v. CCE, Guwahati [2017 (11) TMI 655 - SUPREME COURT]. As such, following the ratio of the Hon’ble Supreme Court who held that the assessee is eligible for such refund which is paid along with the excise duty once the excise duty itself was exempted. Valuation - inclusion of freight component in the transaction value - N/N. 56/2002-C.E., dated 14-11-2002 - HELD THAT:- In the present case the appellant/assessee is claiming that the goods were sold on FOR basis and as such the place of removal is the delivery point to the buyer. The freight element incurred by the appellant/assessee should form part of the assessable value in such FOR sale. Hon’ble Supreme Court in CCE, Nagpur v. Ispat Industries Ltd. [2015 (10) TMI 613 - SUPREME COURT]. In the said decision the Apex Court held “under no circumstances can the buyer’s premises, therefore, be the place of removal for the purpose of Section 4 on the facts of the present case. Following the ratio of the Apex Court in Ispat Industries Ltd., it is held that there is no justification for the appellant/assessee to consider the assessable value with Inclusion of freight element after the goods were sold/removed from the factory. As such, the question of paying duty on such value addition to be covered by the exemption under N/N. 56/2002-C.E. does not arise. The appeals filed by the assessee-appellants contesting the eligibility for refund of education cess are allowed and the appeals regarding assessable value with inclusion of freight element are dismissed - Appeal allowed in part.
|