2019 (5) TMI 1778

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri Nitin N.Mehta, Consultant for the appellant. Ms. Tamnna Alam, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue in this appeal is "what is the place of removal" in the facts of the case, for allowance of credit, the GTA service or delivery of finished products from the factory of production to the premises of their buyer. 3. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pursuant to amendment in Rule 2 (l), for allowing "input service" upto the place of removal, there have been several litigations, and after the ruling of the Supreme Court, in the case of CCE Vs. M/s.Roofit Industries Ltd.- 2015 (322) ELT 394 (SC), Ultra Tech Cement ltd. dated 1.2.2018 in Civil Appeal No.11261 of 2016, the Board issued circular no.1065/4/2018-EX dated 8.6.2018, whereby in order to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by buyer on delivery, and till such time of delivery, seller alone remained the owner of goods retaining right of disposal, benefit has been extended by the Apex court on the basis of facts of the cases. The said circular further provides that the field officers are required to consider the facts in each case and accordingly, take decision. Further, the said circular also provides in para 7 that,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....her show cause notice in September, 2017 invoking the extended period of limitation. The contention of the appellant is that in the facts and circumstances, the "place of removal" is the buyer's premises and further allegation is that the credit was taken on outward freight with intention to evade payment of duty. I find that the show cause notice have been issued due to change of opinion, on the ....