TMI Blog2021 (4) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the light of the Circular issued by the Board dated 08/06/2018 - appeal allowed by way of remand. - Central Excise Appeal No. 20118 of 2020 - Final Order No. 20101/2021 - Dated:- 7-4-2021 - MR. S.S GARG, JUDICIAL MEMBER Mr. Syed Peeran, Advocate - For the Appellant Mr. P. Rama Holla, Superintendent (AR) - For the Respondent ORDER The present appeal is directed against the impugned order dated 29/11/2019 passed by the Commissioner (Appeals) Belgaum whereby the appeal of the appellant is dismissed. Briefly the facts of the present case are that the appellants are engaged in manufacturing and clearing of excisable goods falling under Chapter Sub-heading 3602.0010, 3824.9090, 2921.1190 and 2703.0090 etc. and are avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit of ₹ 13,23,747/- (Rupees Thirteen Lakhs Twenty Three Thousand Seven Hundred and Forty Seven only) to ₹ 16,38,066/- (Rupees Sixteen Lakhs Thirty Eight Thousand and Sixty Six only) and the disallowed cenvat credit of ₹ 18,41,679/- (Rupees Eighteen Lakhs Forty One Thousand Six Hundred and Seventy Nine only) was modified to ₹ 15,27,360/- (Rupees Fifteen Lakhs Twenty Seven Thousand Three Hundred and Sixty only). Aggrieved by the said order, appellant filed appeal before the Commissioner who rejected the said appeal and hence the present appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order disallowing the cenvat credit on outwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit of service tax paid on GTA services for outward transportation. He further submitted that the Revenue has filed appeal before the Gujarat High Court in the case of Ultra Tech Cement Ltd. and the Hon ble High Court has dismissed the appeal and the Department has presently filed an appeal before the Supreme Court which is pending before the Apex Court. The learned counsel also submitted that the freight charged by the appellant were an integral part of the price of the goods. He relied upon the various decisions rendered by various benches of the CESTAT wherein the matter was remanded to the lower authorities to verify whether the sale was on FOR basis to ascertain the eligibility of cenvat credit on GTA services. The following cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se afresh in the light of the Board Circular dated 08/06/2018. 4. On the other hand, the learned AR defended the impugned order mainly on the ground that the decision of the Hon ble Apex Court in the case of Ultratech reported in 2018 (9) G.S.T.L 337 (SC) wherein the Apex Court has held that after the amendment in the definition of up to the place of removal in the year 2008, the place of removal will always be factory gate and the assessee is not entitled to cenvat credit on GTA up to the buyer s premises. Learned AR fairly conceded that after the decision of the Apex Court, the Board has issued a Circular No. 1065/4/2018-CX dated 08/06/2018 and by relying upon the Board Circular, the Tribunal has remanded the case back to the origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular No. 1065/4/2018-CX dated 08/06/2018, the matter needs to be remanded to the original authority to verify certain factual aspects such as whether the sale is on FOR basis, whether the freight is integral part of the sale price, whether the duty paid on the value inclusive of freight amount etc. Consequently, in view of the Board Circular cited supra, the matter is remanded back to the original authority to pass a fresh order after examining the various documents for the disputed period. Accordingly, the appeal is allowed by way of remand. Since this Tribunal has already taken a view on an identical matter in the case of Bharat Fritz Werner Ltd., by relying on the ratio of the said decision, I set aside the impugned order and reman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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