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2019 (4) TMI 1343 - AT - Central ExciseCENVAT Credit - input services - GTA and Courier Services which were used for transporting the finished goods up to the buyer’s premises - place of removal - HELD THAT:- Hon’ble Apex Court in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT OF INDIA] has held that the credit on outward transportation is eligible only up to the place of removal. When the goods are sold on FOR basis on the basis of purchase orders, the assessable value has to include freight charges to the buyer’s premises. Thus, for valuation purposes, the purchase order can be looked into to decide whether the sale is on FOR basis. The same document can be relied upon for deciding the place of removal to determine the eligibility of credit on outward transportation also. The matter requires to be remanded to the Original Authority who is directed to look into the Circular as well as the documents produced by the appellant and determine the place of removal and then decide the issue of eligibility of credit on outward transportation of finished goods - Appeal allowed by way of remand.
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