Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (7) TMI 625

..... 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 which excise duty has been discharged, there is no hesitation to conclude that the decision in M/s .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... emises since the agreement was F.O.R. destination. The appellant has, therefore, included the freight charged in the assessable value for discharging the excise duty. When freight charges are included in the assessable value and the sale is on F.O.R. basis, the place of removal is the buyer s premises as decided by the Hon ble Apex Court in the case of Commissioner of Central Excise Vs M/s. Roofit Industries Ltd. reported in 2015 (319) E.L.T.221 (S.C.). The said aspect has been clarified by the department in their recent Circular No.1065/4/2018-Cx., dated 08.06.2018. He adverted to page 42 of the appeal memo and submitted that the details of the freight charges paid by the appellant for the disputed period was furnished by the appellant, wh .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... dly, freight charges have to be borne by the manufacturer and thirdly, the insurance/risk of the goods should remain with manufacturer till it reaches buyer s premises. The appellants have not established these three conditions. Therefore, the place of removal cannot be considered to be the buyer s premises and the decision in the case of M/s. Roofit Industries (supra) will not apply. Thus, the authorities have rightly held that the place of removal is the factory gate. The appellants are not eligible for the credit of service tax paid on outward transportation of goods upto the buyer s premises. 4. Heard both sides. 5. On perusal of records, it is seen that the authorities below have rejected the claim of credit of service tax paid on frei .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

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

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||