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 (9) TMI 466

..... tination/free house delivery. The appellant was under an obligation to deliver the goods at the buyer’s premises. They have also included the freight charges in the assessable value while discharging the excise duty. This issue, as to how to determine the place of removal, when the sale is on F.O.R. basis, as has been dealt in the case of COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, AURANGABAD VERSUS .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... e engaged in the manufacture of motor vehicle parts and are registered with the Central Excise department. They are availing the facility of Cenvat credit on inputs, capital goods and input services. Show-cause notice was issued alleging availment of ineligible credit on outward transportation of goods for the period 2008-09 to 2010-11 as well as April, 2014 to March, 2017. After due process of la .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ustoms & Central Excise, Aurangabad Vs M/s. Roofit Industries Ltd., reported in 2015 (319) E.L.T. 221 (S.C.), would be applicable. Thus the place of removal would be the buyer s premises as the appellant has included the freight charges in the assessable value for discharging the excise duty. The place of removal being the buyer s premises, the appellant is eligible to avail credit on the serv .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... F.O.R. basis. The documents show that the sale is on F.O.B. destination/free house delivery. The appellant was under an obligation to deliver the goods at the buyer s premises. They have also included the freight charges in the assessable value while discharging the excise duty. This issue, as to how to determine the place of removal, when the sale is on F.O.R. basis, as has been dealt in the case .....

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 ||