TaxTMI 
TaxTMI 
2021 (12) TMI 790
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....grievance of the appellant is the denial of CENVAT Credit on transportation of footwear from its Regional Distribution Centres ('RDCs' for short) / Corporate Office to their retail outlets. I find that the very same issue is required to be addressed in all the appeals of this appellant [Excise Appeal Nos. 40255 of 2021 and 40271 to 40281 of 2021] and hence, the same are clubbed together for the sake of convenience and are being disposed of by this common order. 3. Admittedly, this is the second round of litigation before this forum. The appellant was served with Show Cause Notices / Statements of Demand for various periods from April 2008 to August 2015 and April 2017 to June 2017 proposing to deny the CENVAT Credit distributed by the IS....
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....ned the facts of the case from the perspective of the directions of the Hon'ble High Court. He would seriously contend that in view of the amended provisions, especially Rule 2(l) read with Rule 2(t) of the CENVAT Credit Rules, 2004, the 'place of removal' is the place from where the goods are sold after their clearance from the factory; that in their case, the goods, which are manufactured in the factory, are stock transferred to their RDCs located at Faridabad, Kolkata, Bangalore and Thane and from these RDCs, the goods are again stock transferred to their retail outlets; till that stage, there would be no sale since there is absolutely no transfer of possession of the goods for a consideration. He therefore submitted that the transfer of....
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....1065/4/2018-CX. Dated 08.06.2018 8. Per contra, Learned Departmental Representative for the Revenue relied on the findings in the Orders-in-Original. 9. I have considered the rival contentions, have gone through the remand order of the Hon'ble High Court and other decisions referred to during the course of arguments. 10. In the impugned orders, the Commissioner has mainly relied on the judgement of the Hon'ble Apex Court in M/s. Ultra Tech Cement Ltd. (supra) to re-confirm the demand of the wrongly availed CENVAT Credit on GTA Services. The facts of this case are different from the facts in the case of M/s. Ultra Tech Cement Ltd. (supra) in as much as, as noticed by the Hon'ble Apex Court, the assessee would get the finished goods ....
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....ld was the place of removal." 11.2 The Hon'ble High Court, thus, has specifically directed the Adjudicating Authority to examine the modus operandi of the assessee, which is to be placed on record in the first place and this exercise has not been done by the Commissioner in the impugned orders. The Commissioner has proceeded to apply the law by collating the facts from the earlier orders including that of the CESTAT, which is apparently set aside by the Hon'ble High Court, as far as the issue on hand is concerned. 12. In the light of the above discussion and in the absence of specific examination of facts, as directed by the Hon'ble High Court, I am unable to endorse the demand being re-confirmed in the impugned orders. When the Hon'b....