TMI Blog2023 (7) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... of the sample documents produced by the appellant, it is noticed that the central excise duty has been paid after including the freight element. However, since only sample documents have been produced, it is necessary that a detailed verification may be conducted by the lower authorities to ascertain if Central Excise duty on all the documents have been paid after inclusion of the freight element in the assessable value. In case the Central Excise duty have been paid after inclusion of the freight element in the assessable value then the cenvat credit of GTA paid on said freight element cannot be denied in terms of the aforesaid Circular. The matter is remanded to the original adjudicating authority for fresh adjudication - Appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sample documents have been produced before the Tribunal. 5. The CBIC in the Circular dated 08.06.2018 has clarified as follows: Circular No. 1065/4/2018-CX F.No. 116/23/2018-CX-3 Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes Customs) New Delhi, 8 June, 2018 To The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners Commissioners of Central Tax and Central Excise (All) The Principal Director Generals/Director Generals (All) Webmaster, CBEC Subject: Place of Removal under Section 4 of the Central Excise Act, 1944, the CENVAT Credit Rules, 2004 and the CENVAT Credit Rules, 2017-reg. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be referred with reference to the premises of the manufacturer. The observation of Hon ble Court in para 16 in this regard is significant as reproduced below: 16. It will thus be seen where the price at which goods are ordinarily sold by the assessee is different for different places of removal, then each such price shall be deemed to be normal value thereof Sub-clause (b) (iii) is very important and makes it clear that a depot, the premises of a consignment agent, or any other place or premises from where the excisable goods are to be sold after their clearance from the factory are all places of removal. What is important to note is that each of the premises is referable only the manufacturer and not to the buyer of excisable good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinue to be dealt in terms of Circular No. 999/6/2015-CX dated 28.02.2015 as the judgments cited above did not deal with issue of export of goods. In these cases otherwise also the buyer is located outside India. 5. CENVAT Credit on GTA Services ete: The other issue decided by Hon'ble Supreme Court in relation to place of removal is in case of CCE ST vs. Ultra Tech Cement Ltd dated 1.2.2018 in Civil Appeal No. 11261 of 2016 on the issue of CENVAT Credit on Goods Transport Agency Service availed for transport of goods from the 'place of removal to the buyer's premises. The Apex Court has allowed the appeal filed by the Revenue and held that CENVAT Credit on Goods Transport Agency service availed for transport of goods fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, it is noticed that the central excise duty has been paid after including the freight element. However, since only sample documents have been produced, it is necessary that a detailed verification may be conducted by the lower authorities to ascertain if Central Excise duty on all the documents have been paid after inclusion of the freight element in the assessable value. In case the Central Excise duty have been paid after inclusion of the freight element in the assessable value then the cenvat credit of GTA paid on said freight element cannot be denied in terms of the aforesaid Circular. 6. In view of the above, the impugned order is set aside and the matter is remanded to the original adjudicating authority for fresh adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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