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TMI Blog2019 (11) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... verify certain factual aspects such as whether the sale is on FOR basis, whether the freight is integral part of the sale price, whether the duty paid on the value inclusive of freight amount etc. The matter is remanded back to the original authority to pass a fresh order after examining the various documents for the disputed period - appeal allowed by way of remand. - E/20214/2019-SM - Final Order No. 21015/2019 - Dated:- 18-11-2019 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER Mrs. R. Radhika Chandrashekar, Advocate For the Appellant Mr. Rama Holla, Supdt. (AR) For the Respondent ORDER PER: S.S GARG The present appeal is directed against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. She further submitted that the appellants are eligible for cenvat credit of service tax on transportation up to the customer s premises for the period w.e.f. 01/04/2008. She further referred to the definition of input service as well as place of removal as defined in Clause (c) of Sub Section (3) of Section 4 of Central Excise Act and submitted that the mere reading of the definition makes it clear that where the goods are not sold at factory gate but from some other place after their clearance from the factory, then the place of removal would be such other place. She also submitted that under the Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors Ltd. Vs. CCT, Visakhapatnam Final Order No. A/30321/2019 dated 01/03/2019 k. Dalmia Laminators Ltd. Vs. Commr. of GST CE, Chennai Outer Final Order Nos. 40475 40478/2019 dated 13/03/2019 5. On the other hand, the learned AR defended the impugned order. Learned AR mainly relied upon the decision of the Apex Court in the case of Ultratech reported in 2018 (9) G.S.T.L 337 (SC) wherein the Apex Court has held that after the amendment in the definition of up to the place of removal in the year 2008, the place of removal will always be factory gate and the assessee is not entitled to cenvat credit on GTA up to the buyer s premises. He further submitted that after the decision of the Apex Court various Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 wherein the field formation have been given the liberty to examine each and every case on the basis of the law laid down in various cases. I also find that after the Circular issued by the Board various Benches of the Tribunal have remanded the case back to the original authority to examine the eligibility of cenvat credit of service tax on transportation of goods up to the customer s premises after the period w.e.f. 01/04/2008. By following the ratio of the said decisions, I am of the considered view that in view of the decision of the Madras High Court in the case of Bata India Limited cited supra and also in view of the Board Circular No. 1065/4/2018-CX dated 08/06/2018, the matter needs to be remanded to the original authority to ver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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