Home Highlights December 2016 Year 2016 This

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1. Valuation - inclusion of freight and insurance in the assessable value for the manufactured goods delivered at the buyers premises - place of removal not taken as...

2. Valuation of goods - freight charged separately in the sale invoices of excisable goods - The factory gate is the place of removal. Merely because the appellant is under...

3. Valuation - inclusion of Freight charges in the assessable value - place of removal - Merely, because the payment of transit insurance has been made by the appellant...

4. Valuation - inclusion of transportation charges received by the appellant in the assessable value - it is now well settled that the buyer’s premises can never be the...

5. Valuation - inclusion of Freight charges - factory here is not the place of removal but merely the place of clearance of goods. - the prices as agreed to be paid were...

6. CENVAT Credit - place of removal for the GTA Services provided under a F.O.R sale contract - The High Court determined that in an F.O.R sale, where ownership remains...

7. Valuation - the buyers’ premises can never be the place of removal - the freight from the factory/depot/consignment agent up to the buyers’ premises cannot be included...

8. Valuation - place of removal - in transit insurance is taken by the appellant - there is no condition related to the issue whether the inspection is carried out at site...

9. CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the...

10. CENVAT Credit - scope of definition of input service - outward transportation of the goods - place of removal - In present case, the buyer was retaining the right even...

11. Wrongful availment of CENVAT Credit - outward freight - sale on FOR basis - place of removal - Since the buyer had a right to reject the goods after receiving them at...

12. Cenvat credit for Goods Transport Agency (GTA) service used for transportation of finished goods is recoverable, treating it as rightly availed credit. Transportation...

13. Valuation - place of removal - in case the goods were cleared to consignment agents premises from where the same were sold, it was the consignment agent’s premises which...

14. Valuation - place of removal and place of delivery - the cost of transportation from the place of removal upto the place of delivery of excisable goods is excluded from...

15. CENVAT credit - input services - outward freight charges for transportation of the goods from the factory/depot of the appellant to the customer’s premises - place of...