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TMI Blog2019 (12) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... inal 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. In view of the decision of the Madras High Court in the case of BATA INDIA LIMITED, HOSUR VERSUS THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, CHENNAI-III [2019 (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/21047/2019 BEL-EXCUS-000-APP-MSC-038-2019-20 dated 30/05/2019 1,42,804/- 1,42,804/- 3 E/21048/2019 BEL-EXCUS-000-APP-MSC-033-2019-20 dated 30/05/2019 4,25,277/- 4,25,277/- 2. Briefly the facts of the present case are that the appellants are engaged in Cl Raw Castings falling under Chapter 7325 of Central Excise Tariff Act, 1985 and are availing cenvat credit on various inputs, input services and capital goods. During the course of verification of the records o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of input service as provided in Rule 2(l) of Cenvat Credit Rules. He further submitted that the appellants are eligible for cenvat credit of service tax paid on transportation up to the customer s premises for the period w.e.f. 01/04/2008. He 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 mere reading of 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. He also submitted that under the Central Excise Act, sales means transfer of possession of goods from one pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following decisions: a. UOI Vs. Coastal Container Transporters Association 2019 (22) G.S.T.L 481 (SC) b. SRD Nutrients Pvt. Ltd. Vs. CCE 2017 (355) E.L.T. 481 (SC) c. UOI Vs. Arviva Industries (I) Ltd. 2007 (209) E.L.T 5 (SC) d. CCE Vs. Dhiren Chemical Industries 2002 (139) E.L.T. 3 (SC) 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 entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x 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 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. 1065/4/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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