TaxTMI 
TaxTMI 
2019 (12) TMI 551
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....nufacturer of sugar and molasses falling under Chapter 17 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 of the appellant, it was noticed that the appellant had paid service tax on transport of goods by road on outward carriage and have availed ineligible cenvat credit to the tune of Rs. 21,11,903/- (Rupees Twenty One Lakhs Eleven Thousand Nine Hundred and Three only) as input service during April 2016 to June 2017. Therefore, a show-cause notice Sl. No. 43/2018 (CEX) AC/RURAL DIVISION dated 23/10/2018 was issued by the Assistant Commissioner of Central Excise, Belgaum Rural Division for the period April 2016 to June 2017....
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....eir 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 person to another for a consideration and if the same provision is applied to the 'place of removal', then it emerges that in case the possession of goods is transferred by the manufacturer to its buyer at the buyer's doorstep for a consideration, then the goods should be treated to have been sold at the buyer's doorstep and in such a situation the 'place of removal' would be buyer's premises and not the factory/depot of the manufacturer. In support of his submission, he relied upon the following decisions: a. CCE Vs. Roofit Industries Ltd. -....
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....ower adjudicating authorities and the said orders are accepted by the Department. For this, he relied upon the following decisions: a. Order-in-Original No. BEL/EXCUS/000/DIV1/ASC/AIM/005/2017-18, dt. 27/12/2017 passed by the Assistant Commissioner, Central Tax, Belgaum. b. Order-in-Original No. BEL/EXCUS/000/DIV1/SUP/KVS/28/2016-17-ST dated 14/03/2017 passed by the Superintendent, CGST, Belgaum. c. Marsons Fan Industries Vs. CCE - 2008 (225) E.L.T. 334 (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 def....
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....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 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 ....