Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s Prism Cement Limited Versus CCE & ST, Bhopal

2016 (12) TMI 21 - CESTAT NEW DELHI

Demand - Cenvat credit - GTA services - whether the “place of removal” is the factory of the appellant or the customer’s premises - Held that: - the appellants have submitted categorical supporting evidences to the effect that “place of removal’ is the customer’s premises only. As already noted they heavily relied on the terms of purchase orders, freight payment by the appellants, risk and insurance, inclusion of freight in the value for excise duty in support of their case - Since, large number .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ain, Authorized Representative (DR), for the Respondent. Per. B. Ravichandran :- The present appeal is against order dated 27/11/2012 of Commissioner, Bhopal. The appellants are engaged in the manufacture of cement and clinker liable to Central Excise duty. The cement is cleared either directly to the customers like industrial or institutional consumers or dealers from the factory or to the depots, thereafter to the customers. The dispute in the present appeal is relating to eligibility of the a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

edit of ₹ 3,14,66,838/- covering the period January 2005 to December 2011 as demanded in 4 different show cause notices. 2. We have heard the learned Counsel for the appellant and the learned AR for the Revenue and also perused the appeal records including written submissions and case laws. We note that the entire dispute in the present case resolves around the fact whether the place of removal is the factory of the appellant or the customer s premises. We note that the appellants have sub .....

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 understanding is FOB stands for delivery at the destination. The commercial invoices issued by the appellant show segregation of value of goods under transportation value for the purpose of VAT, as the excise duty is discharged on MRP basis inclusive of all taxes and transportation. No extra amount is recovered from the customers. The transport is arranged by the appellant and the charges are paid by them including service tax on reverse charge basis. In case of any transit loss credit notes w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pay basis, value of damage/shortage will be deducted. On these terms and wordings appearing in the transaction documents, the Original Authority proceeded to examine the terms sale and delivery in terms of Sale of Goods Act, 1930. The Original Authority held that ownership of the goods by the appellant during transit till delivery to the buyer has not been categorically established. It was also mentioned that the date of delivery of goods in the factory is considered as relevant date for pricin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ely on the basis of delivery. It was concluded that the appellants sold the goods ex-factory and the place of removal during the relevant period was only factory gate. The Original Authority arrived at the conclusion stating that the appellants failed to demonstrate with cogent evidence that the conditions that are essential for treating outward transportation as input service are satisfied to sustain their claim. 4. We find that the appellants have submitted categorical supporting evidences to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version