TaxTMI 
TaxTMI 
2021 (9) TMI 1383
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....cise Act, 1944 (-the Act- for brevity), are directed against the Final Order Nos.864, 889 & 893 of 2011, dated 27.07.2011, on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. These appeals have been admitted on 08.10.2012 on the following substantial questions of law : "1. Whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Madras in the Final Order No.859-976 of 2011 dated 27.07.2011 (Final Order Nos.859, 864, 889 and 893 of 2011 dated 27.07.2011 in these cases) was right in relying upon the decision of the Karnataka High Court in CCE & ST, LTU, Bangalore Vs. ABB Ltd [2011 (23) STR 97 (Kar.)] holding that transportation charges incurred by the manufacturer f....
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....to the factual aspects of the matter again with respect to the applicability of the two decisions of the Hon'ble Supreme Court and accordingly, the appeal filed by the Revenue was disposed of, remitting the matter back to the Tribunal to decide the matter afresh in accordance with law, after hearing both the parties on the applicability of the two judgments of the Hon'ble Supreme Court. The judgment reads as follows : "The Revenue has filed this Appeal aggrieved by the order dated 27.07.2011 passed by the learned Tribunal disposing of a batch of appeals on the issue, whether the transportation charges incurred by the manufacturer for clearance of final product from the place of removal, are included in the definition of --input ser....
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.... Vs. Andhra Sugars reported in 2018 [10] GSTL 12 [SC]: --5.We may refer to Circular No.97/8/2007~ S.T., dated August 23, 2007 issued by the Central Board of Excise and Customs [CBEC] [hereinafter referred to as the --Board--] as per which the definition of --input service-- was clarified and the Circular also provided the conditions which are to be satisfied to cover the case within --place of removal--. The three conditions contained in the circular are [i]regarding ownership of the goods till the delivery of the goods at the purchaser-s door steps ; [ii]seller bearing the risk of or loss or damage to the goods during transit to the destination and [iii]freight charges to be integral part of the price of the goods. ....
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....he Revenue deserves to be dismissed in the light of the above cited judgments. 5.Having heard the learned counsel for the parties, we are satisfied that the matter may go back to the learned Tribunal to look into the factual aspects of the matter again with respect to the applicability of the above two judgments of the Apex Court in the case of assessee and therefore, we are disposing of the present appeal of Revenue and remit the matter back to the Tribunal to decide the matter afresh in accordance with law, after hearing both parties on the applicability of the above cited two judgments of the Hon'ble Supreme Court of India. No costs."” 7. In the instant case also, the Tribunal had followed the decision of the High Court ....