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- 2019 (7) TMI 625
CENVAT Credit - input/input services - outward freight incurred for transportation of finished goods to the customer’s premises - period from July, 2015 to November, 2016 - Department was of the view that the place of removal being the factory gate, the appellants are not eligible for the credit - HELD THAT:- In the present case, the appellants have incurred the freight charges and has included the freight charges in assessable value on which excise duty has been discharged. This being so, the ownership of the goods remain with the appellant till it reaches the buyer’s premises and the conditions for F.O.R. sale as elucidated in the case of M/s. Roofit Industries [2015 (4) TMI 857 - SUPREME COURT] stands discharged by the appellant - In the present case, as the freight charges have been included in the assessable value on whic....... + More
- 2019 (7) TMI 458
SSI Exemption - non-inclusion of value of goods which was manufactured by them on job work basis on behalf of the various principals - crossing of threshold exemption - non-filing of declaration/ undertaking under N/N. 214/86-CE. by the suppliers - Extended period of limitation - Penalty - HELD THAT:- As per the decision of THERMAX BABCOCK AND WILCOX LTD., THERMAX LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2017 (12) TMI 266 - CESTAT MUMBAI] the liability to pay duty in respect of goods produced on job work basis lies with the appellant being manufacturer of goods. However, since the issue regarding liability of duty on manufacturer vis a vis principal was referred to Larger Bench of Tribunal in case of Thermax Babcock & Wilcox Ltd. extended period of limitation cannot be invoked in view of the decision of Tribunal in case of ....... + More
- 2019 (7) TMI 325
CENVAT credit - input services - Outward Transportation of Goods up to the buyer’s premises - sale on FOR basis - place of removal - Department was of the view that the place of removal can only be the factory gate - HELD THAT:- It is not necessary that there should be a separate contract for supply of goods. The parties can agree to the terms and conditions of the sale in the purchase orders itself. This becomes a concluded contract when the offer is accepted by the supplier/buyer. Therefore, when the purchase orders itself show that the condition for sale is FOR basis, the observations made by the authorities below that the appellant has failed to produce any evidence/contract establishing that they have borne the freight charges, insurance, etc., is without any factual basis and unacceptable. Further, in the present case, letters....... + More
- 2019 (6) TMI 820
Cash refund - unutilized CENVAT credit on inputs - clause (c) to the proviso to section 11B(2) of the Central Excise Act, 1944 - Section 11B of the said Act of 1944 - time limitation - vires of declaration of law under Article 141 of the Constitution of India - HELD THAT:- Section 11B(1) clearly says that a person claiming refund has to make an application for refund of such duty before the expiry of the period prescribed and in such form and manner. The application has to be accompanied by such documentary or other evidence as the applicant may furnish to establish that the amount of duty of excise, in relation to which such refund is claimed, was collected from or paid by him and incidence of such duty had not been passed by him to any other person. The later provision enabling the claiming of refund is now worded differently. We have r....... + More
- 2019 (6) TMI 186
CENVAT Credit - Bagasse & Press-mud - Rule 6(3) of the Cenvat Credit Rules, 2004 - period covered is from 01st March, 2015 to July, 2015 - HELD THAT:- It was held in appellant’s own case in Hon’ble Supreme Court’s decision in the case of UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT] that Press-mud & Bagasse are not arising out of manufacturing activity and the same are agriculture Waste & Residue. Appeal allowed - decided in favor of appellant.
- 2019 (6) TMI 9
CENVAT Credit - input services - outward GTA service - Circular No. 1065/4/2018-CX dated 08.06.2018 - HELD THAT:- For allowing the cenvat credit on GTA, certain factual aspects to be verified such as whether the sale is on FOR basis, whether the freight is integral part of the sale price, whether the excise duty paid on the value inclusive of freight amount etc. - the matter needs to be re-considered by the adjudicating authority - appeal allowed by way of remand.
- 2019 (5) TMI 1653
CENVAT credit - inputs/input services used in the manufacture of excisable as well as exempted goods including non-excisable goods - Bagasse and Press Mud - period from 1st March 2015 to 31st March 2016 - sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004 - HELD THAT:- The issue is covered by precedent decision in respondent’s own case M/S BAJAJ HINDUSTHAN SUGAR LIMITED VERSUS COMMISSIONER, CENTRAL EXCISE & CGST, (NOIDA, U.P.) [2019 (6) TMI 186 - CESTAT ALLAHABAD] where it was held that Press Mud and Bagasse are not arising out of manufacturing activity and the same are agricultural waste and residue and therefore the said Final Order is applicable in the present case. Credit need not be reversed - appeal dismissed - decided against Revenue.
- 2019 (5) TMI 657
Interest on differential duty - price escalation clause - Whether interest is payable on the differential excise duty with retrospective effect that become payable on the basis of escalation clause under Section 11AB of the Central Excise Act, 1944? - Whether the decision in SKF case [2009 (7) TMI 6 - SUPREME COURT] and also in International Auto [2010 (1) TMI 151 - SUPREME COURT] lay down the correct law having regard to the decision of this Court in MRF case [1997 (3) TMI 104 - SUPREME COURT] which was in fact rendered by a Bench of three Judges. HELD THAT:- The scheme of the Central Excise Act and the Rules are a separate code. Section 11A is a provision for recovery. If there is a non-levy, non-payment, short-levy or short-payment, the same becomes recoverable under Section 11A. If there is any of the four contingencies referred to in....... + More
- 2019 (5) TMI 451
CENVAT Credit - input services - freight for outward transportation of goods upto buyer’s premises - HELD THAT:- It is necessary to determine the place of removal to consider the eligibility of credit of service tax paid on freight charges upto the buyer’s premises. The present appeal is also being remanded to the appellate authority with the same directions as aforesaid, for de novo adjudication - Appeal allowed by way of remand.
- 2019 (4) TMI 725
CENVAT Credit - input services - Outward Transportation of Goods upto buyer’s premises - Held that:- This very Bench relied upon by the Ld. Advocate in MS ASHOK LEYLAND LTD. VERSUS COMMISSIONER OF GST&CE (SALEM) [2019 (4) TMI 641 - CESTAT CHENNAI] wherein the matters have been remanded to the adjudicating authority to decide the matter afresh in view of the judgments of M/s. Ultra Tech Cements Ltd., M/s. Roofit Industries Ltd. [2015 (4) TMI 857 - SUPREME COURT] and Board’s Circular dated 08.06.2018. Appeal allowed by way of remand.
- 2019 (4) TMI 635
CENVAT Credit - input services - place of removal - Outward Transportation of Goods (GTA Services) upto the buyer’s premises - main grounds raised by the appellants is that the Board’s circular dated 08.06.2018 has clarified with respect to what is to be the place of removal - Held that:- On a perusal of the Circular, it is found that the general principles concerning place of removal as elucidated by the Apex Court in the case of Commissioner of Customs & Central Excise, Nagpur Vs M/s. Ispat Industries Ltd., [2015 (10) TMI 613 - SUPREME COURT] have been brought out. The judgment in COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, AURANGABAD VERSUS M/S ROOFIT INDUSTRIES LTD. [2015 (4) TMI 857 - SUPREME COURT] basically concerns itself with includibility of certain costs incurred the delivery of the goods at the buyer’s point, whereas, on the oth....... + More
- 2019 (4) TMI 587
Valuation - inclusion of Dharmada Charges (Charitable donation received from the customers) in the assessable value - Held that:- The receipts on account of Dharmada were voluntary, earmarked for charity and in fact credited as such. Though the payment as Dharmada has been found to be voluntary, it would make no difference to the true character and nature of the receipts even if there were found to be paid compulsorily because the purchaser, purchased the goods out of their own volition. The purchase of the goods is the occasion and not consideration for the Dharmada paid by the customer. When an amount is paid as Dharmada along with the sale price of goods, such payment is not made in consideration of the transfer of goods. Such payment is meant for charity and is received and held in trust by the seller. If such amounts are meant to be ....... + More
- 2019 (4) TMI 118
CENVAT Credit - input services - outward transportation of goods upto the buyer’s premises - Held that:- There is not much discussion in the orders passed by the authorities below as to which is the place of removal. It is also stated that the appellants have not furnished necessary documents to prove that the sale is on F.O.R. basis. Though, counsel for the appellant has produced the documents now to show that the sale is on F.O.R. basis, it is best that the matter be remanded for the purpose of verification of these documents - appeal allowed by way of remand.
- 2019 (3) TMI 1427
Area based exemption - Liability towards National Calamity Contingent Duty (NCCD), Education Cess and Secondary & Higher Education Cess - manufacturing establishment which is exempted from payment of Central Excise Duty - appellant was apparently paying an automobile cess, but the NCCD, Education Cess and Secondary & Higher Education Cess were not being paid - Section 136 of the Finance Act, 2001. Held that:- Sections 91 & 93 of the Finance Act, 2004 introduced the Education Cess as a duty of excise calculated on the aggregate of all duties of excise. Sections 136 & 138 of the Finance Act of 2007 similarly imposed Secondary & Higher Education Cess, on the same pattern as the Education Cess - It is relevant to note that in terms of the show cause notice, the cesses were being so demanded on account of the fact that they....... + More
- 2019 (3) TMI 519
CENVAT Credit - input services - GTA Services - period after 01.4.2008 - Held that:- The Adjudicating Authority held that in view of clarification given by the Board, vide letter dated 02.2.2006, the contention of the assessee was accepted. However, the next three sentences overturned the case of the assessee. The Adjudicating Authority held that the service tax credit distributed by the Regional Distribution Centres and the Corporate Office as discussed supra have no nexus with the manufacturing activity of the assessee and that the credit availed by the assessee was not in order. The issue, which should have been decided by the Adjudicating Authority, is as to whether the point of sale is the RDC as contended by the assessee. In fact, the Tribunal partly allowed the assessee's appeals on input service credit availed in all the RDCs ....... + More
- 2019 (2) TMI 1488
CENVAT Credit - input services - services of Goods Transport Agency for transportation of cement - place of removal - demand was confirmed by the adjudicating authorities holding that the credit on GTA service is available as input service only up to place of removal after 01.04.2008 in terms of Rule 2 (l) of Cenvat Credit Rules, 2004 - issue under litigation - extended period of limitation - Held that:- The Appellants are clearing their goods on MRP basis in case of clearance from their depot/ stockists or to their customers and in case of sale to institutional consumers the goods are being cleared by them by applying valuation in terms of Section 4. The Appellant have annexed copies of excise invoice cum gate pass which shows that the prices are inclusive of freight and insurance and nothing extra has been charged. The goods are being c....... + More
- 2019 (2) TMI 1487
CENVAT Credit - service tax paid on outward transportation - place of removal - demand was confirmed by the adjudicating authority holding that the credit of GTA service is available on input service only up to place of removal after 01.04.2008 in terms of Rule 2 (I) of Cenvat Credit Rules, 2004 - issue under litigation - extended period of limitation - Held that:- The Appellant are clearing their goods on MRP basis in case of clearance from their depot/ stockists or to their customers and in case of sale to institutional consumers the goods are being cleared by them by adopting the valuation of the goods in terms of Section 4. The Appellants have annexed copies of excise invoice cum gate pass which shows that the prices are inclusive of freight and insurance and nothing extra has been charged. The goods are being cleared on FOR basis and....... + More
- 2019 (2) TMI 1301
Excisability - exempt goods - Bagasse, pressmud and composed fertilizer produced during the course of the manufacture of sugar and molasses - period March, 2015 to June, 2017 - Rule 6 of the Cenvat Credit Rules, 2004 - Held that:- A consistent view has been taken by this Tribunal that Rule 6 of CENVAT Credit Rules, 2004 has no application in given facts - reliance placed in the case of M/s Shivratna Udyog Ltd. & Others etc. Vs. Commissioner of Customs & Central Excise [2017 (9) TMI 985 - CESTAT MUMBAI], where it was held that all the goods which are cleared without payment of amount under Rule 6(3) are either by product or waste - appeal dismissed - decided against Revenue.
- 2019 (2) TMI 860
CENVAT credit - sale of surplus electrical energy to outside power distribution agency or supplied to its own colonies, generated at appellant’s factory premises w.e.f 1.3.2015 - applicability of Rule 6(3) of CENVAT Credit Rules, 2004 - Held that:- This issue has already been decided in favour of the appellant in appellant’s own case M/S. VENKATESHWARA POWER PROJECTS LTD., M/S. THE UGAR SUGAR WORKS LTD., M/S. EID PARRY (INDIA) LTD., M/S. SRI SRIVSGAR SUGAR & AGRO PRODUCTS LTD. VERSUS COMMISSIONER OF CENTRAL GOODS & SERVICE TAX [2018 (11) TMI 913 - CESTAT BANGALORE], where it was held that there cannot be a demand of 6% of the value of exempted electricity sold outside the factory in terms of Rule 6(3) (i) of CCR simply on the ground that the appellant has failed to maintain separate account on receipt of input or input services used in th....... + More
- 2019 (2) TMI 569
CENVAT credit - input services - site supervision in connection with setting up of 33 KV line services - deletion of the word ‘setting up’ from the inclusive part of input service definition w.e.f. 01/04/2011 - Held that:- The substantial portion of the input service credit amounting to ₹ 3,17,246/- relates to the Terminal Bay for ensuring continuous power supply to the manufacturing unit from the State Electricity Board which is directly used for the manufacturing of the final product and therefore even after the amendment, these services fall in the definition of input service. It is now settle law that cenvat credit is available if the input services are used “in or in relation to the manufacturing of final product” and if the nexus of such services with manufacture is established. Credit allowed - appeal allowed - decided in favor of appellant.