9911796707
TMI Blog2019 (11) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) TMI 519 - MADRAS HIGH COURT] 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 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/21985/2018-SM - Final Order No. 21019/2019 - Dated:- 18-11-2019 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER Mr. Rahim, Advocate For the Appellant Mrs. C.V. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed cenvat credit and Rule 14 of Cenvat Credit Rules with a proposal to impose penalty under Rule 15(1) of CCR and interest. After following the due process, the original authority vide Order-in-Original dated 26/03/2018 confirmed the demand of ₹ 28,02,790/- (Rupees Twenty Eight Lakhs Two Thousand Seven Hundred and Ninety only) along with interest and also imposed equal penalty under Rule 15(1) of CCR read with Section 11AC of the Central Excise Act. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 (195) E.L.T. 142 (SC) e. Ultratech Cement Ltd. V. CCE, Final Order passed by the Division Bench of the Tribunal at Ahmedabad vide A/10373/2019 dated 25/02/2019 f. Sanghi Industries Ltd. V. CCE, Final Order passed by the Division Bench of the Tribunal at Ahmedabad vide A/10374-10375/2019 dated 25/02/2019 g. CCE V. Roofit Industries Ltd. 2015 (319) ELT 221 (SC) h. CCE V. EMCO Ltd. 2015 (322) ELT 394 (SC) i. Madras Cements Ltd. V. Addl. CCE 2015 (40) STR 645 (Kar.) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE ST, Vapi 2019-TIOL-1547-CESTAT-AHM 6. After considering the submissions of both the parties and perusal of the material on record as well as the various judgments relied upon by both the parties cited supra, I find that after the decision of the Apex Court in the case of Ultratech, the CBEC has issued the Circular dated 08/06/2018 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 prem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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