2020 (3) TMI 916

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....L) Shri S.R. Dixit, Advocate for the Appellant Shri G Soni, Joint Commissioner (AR) for the Respondent ORDER The brief facts of the case are that during the course of audit of appellant's excise records, it was noticed, that the appellant has made payment towards tanker hire charge to various foreign suppliers in foreign currency for hiring ISO tanker which was mostly used for export purpose. ....

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....ISO tank was handed over to the appellant with full right of possession and effective control during the renting period with their own labour force to operate including repair and maintenance. The Learned Commissioner dismissed the appeal and upheld the Order in Original. Therefore, the present appeal filed by the appellant before us. 2. Shri Saurabh Dixit, learned counsel appearing on behalf of ....

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....oner (Authorised Representative) appearing on behalf of the Revenue reiterates the finding on the impugned order. 4. We have heard both sides and perused the records. We find that the appellant have referred to a contract under which ISO tank was hired by them on lease from foreign supplier. We find that the Adjudicating Authority as well as the appellate authority has held that the renting of IS....

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.... there is no transfer of right and effective control by the foreign supplier to the appellant. Therefore, in our considered view, the matter needs to be reconsidered carefully by the Adjudicating Authority. We also find that the Adjudicating Authority has contended that since there is no payment of VAT, the transaction is not a deemed sale. However, we are of the view that there may be cases where....