TaxTMI 
TaxTMI 
2014 (8) TMI 788
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....epartment, Raipur (the Department) namely Tax Case No. 23 of 2014} arise out of the order dated 18.11.2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi, Court No. III (the Tribunal). THE FACTS 2. The Assessee manufactures cement and supplies to different consumers. While paying excise duty on the cement, it had also taken benefit of Cenvat credit for the service tax paid to the Goods Transport Agency (GTA) for supplying goods upto the consumer's premises. 3. The Central Excise Commissioner, Raipur (the Commissioner-Raipur) issued a show cause notice dated 20.05.2009 asking the Assessee as to why the Cenvat credit taken for the period April 2008 to March, 2009 be not reversed and p....
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....tion was not available so far as the notice dated 20.05.2009 is concerned; (ii) In case the excise duty is charged on the specified rate, then the place of removal is the factory gate; (iii) In the present case as on cement, the excise duty is charged on the specified rate, the place of removal is the factory gate of the Assessee and not the premises of the consumer. 8. In view of the second and third finding recorded by the Tribunal, it remanded back the matter to the Commissioner-Raipur for re-quantification. 9. Aggrieved by the aforesaid order, the Assessee has filed two tax cases before this Court which arise from the notices issued by the Commissioner, Raipur. We are informed that the Assessee has also filed one tax case (C....
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....d in favour of the Assessee. Tax Case- 08 and 09 of 2014 15. The Act provides levy of excise duty by different methods. One method is by specified rate on the weight of the goods. This is done under section 3 of the Act entitled 'Duties specified in the Schedule and the Second Schedule to the Central Excise Traiff Act, 1985 to be levied'. 16. Another method of charging excise duty is on the value of the goods and for this purpose, the valuation is calculated under section 4 of the Act entitled 'Valuation of excisable goods for purpose of charging of duty of excise'. 17. There are other ways as well namely capacity based collection of duty etc for charging duty, but that is not relevant for deciding these tax case....
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....ctly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises; advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control; coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 24. Rule 2(l) of the Rules pro....
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....farge case) has held as follows: '18. Section 4 of the Act is titled as 'Valuation of excisable goods for purpose of charging of duty of excise'. Though, section 4(3)(c) defines the word 'place of removal' for purpose of that section but in absence of its meaning for other sections, it would be applicable unless it is otherwise provided. 19. In section 4(3)(c), 'Place of removal (see Appendix-III) means― ... a depot, premises, ... or any other place ... from where the excisable goods are to be sold after their clearance from the factory.' 20. If under the terms of the contract, the sale takes place at the destination then that place may be the place of removal and service tax paid on the GTA-servic....