2023 (7) TMI 1018

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce premium" paid on marine cargo policy for the year 2016-17. The Department, from the reading of the definition under Rule 2(l) of Cenvat Credit Rules 2004, with effect from 01.04.2011, came to conclusion that the service mentioned in para 2 of the show cause notice received by the tax payer cannot be considered as the input service for them. The show cause notice dated 17.07.2018 was issued placing the reliance on the Marine Cargo Policy No. 5002002116P108170546 and Assessee's mail dated 05.06.2018. 2. The said show cause notice, along with another show cause notice dated 06.06.2017, which was on the same issue, were confirmed by the Original Adjudicating Authority vide common order dated 08.07.2019. In his Order-in-Original, interalia....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... upon the case of Ispat Industries Ltd., [2015 (324) ELT 670 (SC)], which is later to the judgment in the Roofit Industries Ltd. He also relied on the judgment in the case of Ultratech Cement Ltd., [2018 (9) GSTL 377 (SC)] and Vasavadatta Cements Ltd., [2018 (11) GSTL 3 (SC)]. 4. On the other hand the appellant has mostly argued that in view of P.O., the sale is on FOR destination basis. They also relied on Board's Circular No. 1065/4/2018-CX dated 08.06.2018. They have submitted that cost of insurance has to be borne by them and therefore the risk in transportation lies with appellant. They also relied on CESTAT's judgment in the case of Anglo French Drugs & Industries Ltd., Vs CCE, ST & Customs, Banglore-II [2017-TIOL-1307-CESTAT-BAN] ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....exus to manufacturers or on the grounds that the clearance being ex-work and not FOR basis etc therefore not admissible. In the absence of any clear cut charge and the grounds given in the show cause notice, the confirmation of demand by taking recourse to various contradictory grounds, which were not even alleged explicitly and explained in the show cause notice, would not be legally tenable. 7. It is now a settled law that the matter cannot be decided by the Original Authority or in appeal by the Appellate Authority on the grounds not covered or alleged in the show cause notice. 8. The Delhi Bench of Tribunal in their order in the case of M/s R.K. Singh & Company Vs Commissioner of Customs and Central Excise, Bilaspur [2023- TIOL-57....