GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (1) TMI 288 - CESTAT MUMBAI

2016 (1) TMI 288 - CESTAT MUMBAI - 2016 (42) S.T.R. 155 (Tri. - Mumbai) - Cenvat Credit in respect of outward GTA used for removal of intermediate goods either to job worker or to their own other units - place of removal - Held that:- In the instant case though the goods were cleared on payment of duty from the factory of the appellant but not sold from the factory. In case of job work goods the sale of the finished goods took place from the appellant factory and in case of removal of goods to t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppellant : Shri M.P. Baxi, Adv For the Respondent : Shri. Sanjay Hasija, Superintendent (A.R.) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appeal No. PKS/367/BEL/2010 dtd. 7/10/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai-III, wherein Ld. Commissioner (Appeals) upheld the order-in-original rejecting the appeal of the appellant. 2. The fact of the case is that the appellant availed Cenvat Credit in respect of outward GTA used for removal of intermediate g .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Section 11AC. Aggrieved by the original order, the appellant filed appeal before the Commissioner (Appeals), who upheld the order-in-original and rejected the appeal of the appellant, therefore appellant is before me. 3. Shri M.P. Baxi, Ld. Counsel for the appellant submits that the appellant has availed Cenvat Credit in respect of service tax paid for the transportation of intermediate goods either to job worker or to the other unit. This intermediate goods, from the job worker, after processin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es back to the appellant factory and thereafter it is use in the further manufacture of the final product and there after final product is cleared for sale. Therefore sale takes place only after return of the job work goods and further use in the manufacture. Similarly in case of removal of goods to their own factory, there is no sale for very simple reason that within the same company, it is only stock transfer and not sale. Actual sale takes place only from the their other factory form where t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f duty, therefore appellant factory is place of removal. He submits that as per the definition of place of removal in term of Section 4(3)(c) of Central Excise Act, 1944, the place of removal includes a place form where the excisable goods are to be sold after their clearance from the factory. In the present case, in both the case, while clearing the goods it is not sold therefore factory of the appellant is not place of removal, the goods are finally sold after returned back from the job worker .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n payment of duty thereafter it cannot be said that it is not a sale in from the place of removal. Therefore it cannot be said that factory of the appellant is not place of removal in the present case GTA use for removal of goods from the factory either to the job worker or to their own unit is beyond the place of removal therefore Cenvat credit of service tax paid in respect of said GTA is not admissible. 5. I have carefully considered the submissions made by both sides. 6. I find that both low .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version