TMI Blog2023 (1) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... y undertaken by the exporter and therefore no credit is available. On this ground Cenvat credit on pre-shipment charges has been denied - In the instant case the appellants continued possession even after Let Export order as is apparent from the fact that they managed Inspection and handling of goods. In view of above, the Circular is not applicable. The appeal on this count is allowed. Whether the Adjudicating Authority has discretion to choose which method of compliance with the requirement of Rule 6 of Cenvat Credit Rules, 2004 is to be followed by the assessee or not? - HELD THAT:- There is no authority in law which gives Revenue to exercise such discretion. There is plethora of decisions which says that discretion of choosing meth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Learned Counsel pointed out that they have availed certain services namely, terminal handing charges, pre-shipment inspection for export of goods after the Let export order. He argued that the credit of said services has been denied relying on the CBEC Circular No. 999/6/2015-CX dated 28.02.2015 which reads as under:- 4 . In most of the cases, therefore, it would appear that handing over of the goods to the carrier/transporter for further delivery of the goods to the buyer, with the seller not reserving the right of disposal of the goods, would lead to passing on of the property in goods from the seller to the buyer and it is the factory gate or the warehouse or the depot of the manufacturer which would be the place of removal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versed for trading activity done by the exporter. A demand under Rule 6(3)(i) has been against the appellant. The appellant however, opted to reverse the credit under Rule 6(3)(ii) read with Rule 6(3AA). The said option has been denied by the first Appellate Authority on the ground that it is discretion of the Adjudicating Authority whether to allow or disallow after the transaction is over. Learned Counsel submits that there is no authority to support the claim that the Adjudicating Authority has any such discretion in this regard. He argued that the Appellate Authority remanded the matter to the lower authorities to quantify the amount to be reversed. He argued that in the remand proceedings they should be allowed to choose the option of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is apparent from the fact that they managed Inspection and handling of goods. In view of above, the Circular is not applicable. The appeal on this count is allowed. 6. The second issue involved is whether the Adjudicating Authority has discretion to choose which method of compliance with the requirement of Rule 6 of Cenvat Credit Rules, 2004 is to be followed by the assessee or not. I find there is no authority in law which gives Revenue to exercise such discretion. There is plethora of decisions which says that discretion of choosing method of compliance with Rule 6 is exclusively with the assessee. In these circumstances the impugned order on this count, cannot be sustained. Therefore, the impugned order remanding the matter to the low ..... X X X X Extracts X X X X X X X X Extracts X X X X
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