TMI Blog2016 (12) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be filed before this Tribunal for the first time. The ld. Adjudicating Authority shall verify the claim from the documents and/or books of account as may be deemed fit and if it is found that the facts are as stated before this Tribunal, the authority shall pass the consequential order accordingly - appeal allowed by way of remand. - Ex.Appeal No.50788/15 - Final Order No.70873/2016 - Dated:- 22-9-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Kamal Jeet Singh, Adv. for the Appellant (s) Shri Ashutosh Nath, Asstt.Commr. (A.R.) for the Respondent Per Mr. Anil Choudhary : The appellant is in appeal against order in appeal dated 8/12/14 by which the disallowance of Cenvat credit on outward transport of finished g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred appeal before the Commissioner (Appeals) who vide the impugned order was pleased to reject the appeal holding that transport charges have not been included in the transaction value, for payment of duty, at the factory gate and it has been charged separately in the invoices, from the buyers of the goods. The ld.Commissioner (Appeals) further observed that an earlier SCN dated 4/4/12, wherein duty was demanded on the transportation charges of finished goods, from factory gate to the buyer's premises but the said notice was dropped after accepting the plea of the appellant that the same was at factory gate. 3. Being aggrieved, the appellant is before this Tribunal. 4. The ld. Counsel urges that the appellant states freight on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The ld.A.R. for revenue relies on the impugned order. He further states that the documents like, copy of GR/lorry receipt and the sale invoices, have been produced for the first time before this Tribunal. 6. Having considered the rival contentions, I find that the appellant is satisfying all the three conditions as prescribed under Circular dated 23/8/2007 and accordingly, place of removal shall be the premises of the buyers. Accordingly, the appellant appears to be entitled to cenvat credit on the output transport expenses, wherein the appellant paid the freight charges and service tax on the same, as the recipient of service. Accordingly, I remand the matter back to the adjudicating authority for verification of the facts as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|