9911796707
TMI Blog2017 (4) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... made directly from the factory. Ld. Advocate submits that Commissioner (Appeals) in the impugned order has rejected their claim inter alia on the grounds that appellant had not established that sale has taken place at the destination point and have not provided any details or evidences to validate their claim about the point of sale as required under Board's Circular No.97/6/2007-S.T dt. 23-08-2007. Ld. Advocate says that this was on account of the fact that they were not able to produce relevant documents due to lock out in their factory which fact has been taken cognizance of by the original authority in para-11 of the OIO dt. 6.3.2011. He states that appellants are now in a position to produce all the required documents, if an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opted by Board's Circular No.999/6/2015-CX., dated 28-2-2015 aforesaid. Therefore, there should not be any ambiguity by the Adjudicating Authority to understand the concept of sale where that takes place and the intention of the parties entitling the seller of the goods to the Cenvat credit of the service tax paid on transportation of the goods to the place of export or for delivery thereof at the place agreed between the parties. 13. It may further be stated that Rule 2(r) of Cenvat Credit Rules, 2004 read with Rule 2(1)(d) of the Service Tax Rules, 1994 explains mandate of Section 68(2) of the Finance Act. In substance, the service recipient of the transportation is called the person liable to pay service tax. Once service tax is le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of claims of the appellants on the issues of Cenvat credit granting fair opportunity of hearing to them and examining relevant evidence in each case following aforesaid guidelines shall pass reasoned and speaking order. If there are any other claims other than the Cenvat credit, C&F and CHA service, such issues shall be dealt with by the authority in accordance with law considering pleadings, evidence and law. 16. Since interpretation of law was involved in all the cases and conduct of the appellants are not found to be questionable, there shall be no penalty in any of the cases. 17. In the result, all the appeals are remanded to the adjudicating Authorities concerned disposing all the appeals by this common order in the manner indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
