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TMI Blog2021 (5) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 08.06.2018, having regard to the contents of the paragraphs Nos.3 and 4 of the said circular as indicated in the preceding paragraphs. Appeal allowed by way of remand. - CENTRAL EXCISE APPEAL No.8 OF 2021 - - - Dated:- 19-4-2021 - HON BLE SRI JUSTICE A.V. SESHA SAI AND HON'BLE MS. JUSTICE J. UMA DEVI Petitioner and Advocate : Lakshmi Kumaran Sridharan Respondent and Advocate : Suresh Kumar Routhu (SR SC For CBIC) JUDGMENT: (Per Hon ble Sri Justice A.V. Sesha Sai) This appeal is filed under Section 35G of the Central Excise Act, 1944 against the final order, dated 17.07.2020, passed by the Customs, Excise and Service Tax Appellate Tribunal Regional Bench, Hyderabad (hereinafter referred to as CESTAT ) in A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice dated 07.10.2016 on the following grounds. (i) that the Cenvat credit on outward transportation of finished goods from factory to the customer s premises has been wrongly taken by the Appellant inasmuch as the outward transportation of goods is beyond the place of removal since factory is the places of removal of finished goods. It is therefore alleged that, the said service does not appear to be covered under the definition of input service as defined under Rule 2(1) of the Credit Rules. (ii) Impugned order had held that the evidence provided by the Appellant in this case failed to establish that the goods were sold at customers premises and held that the sale had taken place at factory gate. (iii) that the pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from place of removal and taking such credit appears to be irregular. 4. Assailing the said order, dated 27.01.2017, passed by the primary authority, the appellant herein carried the matter in appeal before the Commissioner of Appeals. Vide order dated, 31.01.2018, the Commissioner of Appeals dismissed the appeal and confirmed the demand. Against the said order passed by the Commissioner of Appeals, the appellant herein filed an Appeal vide Appeal No. E/30419/2018 before the Appellate Tribunal. The Appellate Tribunal vide order, dated 14.07.2020, dismissed the appeal filed by the appellant herein. 5. In the above back ground, the present appeal is filed, questioning the validity and legal sustainability of the said order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Counsel that only after meticulously and thoroughly considering the entire material available on record all the authorities including the Appellate Tribunal passed the impugned orders, as such, the same are not amenable for any correction by this Court in the present appeal. 9. In the above back ground, now the issue, which this Court is called upon to examine and adjudicate, is whether the Appellate Tribunal is justified in not considering the Circular bearing No.1065/4/2018-CD, dated 08.6.2018 . In this context, it may be appropriate to refer to the said Circular issued by the Government of India, Department of Revenue (Central Board of Indirect Taxes and Customs). The said Circular, dated 08.6.2018, clarified the aspect of place o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted by the learned counsel for the appellant that during the course of adjudication of the issue before the Appellate Tribunal, the appellant herein filed a synopsis through his counsel and the appellant specifically brought to the notice of the Appellate Tribunal about the impact of the said Circular, dated 08.6.2018. It is the further submission of the learned counsel that though it was brought to the notice of the Appellate Tribunal, the Appellate Tribunal failed to verify the impact of the said Circular on the claim of the appellant. A perusal of the order passed by the Appellate Tribunal, which is impugned in the present appeal does not disclose any semblance of consideration of the said Circular, dated 08.6.2018. 11. In the consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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