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2020 (1) TMI 68 - AT - Central ExciseCENVAT Credit - inputs / input services - outward freight charges - outward transportation of the goods upto the buyer’s premises - place of removal - HELD THAT:- The issue is with regard to the credit availed on finished goods that have been transported and delivered from the factory to the buyer’s premises. The said issue has been analyzed by the Tribunal in the case of M/s.Genau Extrusions Ltd. [2019 (7) TMI 325 - CESTAT CHENNAI] wherein the Tribunal has taken note of the decision rendered by the Hon’ble Supreme Court in the case of M/s.Roofit Industries [2015 (4) TMI 857 - SUPREME COURT] as also Board’s Circular No.1065/4/2018-CX dt. 08.06.2018 issued by the Board. Appellant has not produced sufficient documents to show that the freight charges have been included in the assessable value. The matter is therefore remanded to the adjudicating authority who shall consider the matter afresh after giving an opportunity of hearing to the appellant - appeal allowed by way of remand.
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