2019 (8) TMI 759

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..... 8 (2) TMI 285 - SUPREME COURT] where it was held that tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed. The matter may go back to the learned Tribunal to look into the factual aspects of the matter again with respect to the applicability of the above two judgments of the Apex Court in the case of assessee - Appeal allowed by way of remand.
Dr. Justice Vineet Kothari And Mr. Justice C.V. Karthikeyan For the Appellant : Mr.A.P.Srinivas Sr.Standing Counsel For the R1, R2 : Mr.S.Jaikumar, Tribunal JUDGMENT VINEET KOTHARI, J., The Revenue has filed this Appeal aggrieved by the order dated 27.07.2011 passed by the learned Tribunal dis .....

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..... removal upto a certain point. Therefore, tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed.'' [2]Customs Vs. Andhra Sugars reported in 2018 [10] GSTL 12 [SC] ''5 We may refer to Circular No.97/8/2007- S.T., dated August 23, 2007 issued by the Central Board of Excise and Customs [CBEC] [hereinafter referred to as the ''Board''] as per which the definition of ''input service'' was clarified and the Circular also provided the conditions which are to be satisfied to cover the case within ''place of removal''. The three conditions contained in the circular are [i]regarding o .....

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..... or the respondent/Assessee would submit that the controversy is now covered by the above cited judgments of the Apex Court and the learned Tribunal was justified in allowing the appeals of the assessee and with respect to the remand of the matter to the learned Tribunal, the appeal of the Revenue deserves to be dismissed in the light of the above cited judgments. 5 Having heard the learned counsel for the parties, we are satisfied that the matter may go back to the learned Tribunal to look into the factual aspects of the matter again with respect to the applicability of the above two judgments of the Apex Court in the case of assessee and therefore, we are disposing of the present appeal of Revenue and remit the matter back to the Tribunal .....

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