{"id":212163,"date":"2019-03-16T16:00:58","date_gmt":"2019-03-16T10:30:58","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=212163"},"modified":"2019-04-09T16:45:19","modified_gmt":"2019-04-09T11:15:19","slug":"cestat-when-sale-takes-at-buyers-premise-the-place-of-removal-is-that-place-itself-for-assessing-cenvat-credit","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/16\/cestat-when-sale-takes-at-buyers-premise-the-place-of-removal-is-that-place-itself-for-assessing-cenvat-credit\/","title":{"rendered":"CESTAT | When sale takes at buyer\u2019s premise, the place of removal is that place itself for assessing CENVAT credit"},"content":{"rendered":"

Customs, Excise & Service Tax Appellate Tribunal (CESTAT): <\/strong>This appeal was filed before Sulekha Beevi C.S., Member.<\/p>\n

Facts of the case were such that appellants were engaged in manufacturing of wheels and components for cars, jeeps, tractors, commercial vehicles, etc. and were registered with the Central Excise Department.<\/p>\n

It was found that assessee had availed CENVAT credit of service tax paid on various input services including outward freight. A show cause notice was issued proposing to recover the ineligible availed credit along with interest for which penalty was imposed. After due process of law, in respect of Goods Transport Agency services the adjudicating authority did not allow CENVAT credit but for all other services the same was allowed. Hence, this appeal was filed before the Tribunal.<\/p>\n

M. Kannan, counsel on behalf of the appellant had submitted that appellant had sold goods to customers on FOR basis. Therefore, place of removal should be buyer\u2019s premises. Adjudicating authority found the appellant to be not eligible for the credit of the service tax paid on the freight for outward transportation of goods upto buyer\u2019s premises. Whereas, L. Nandakumar, counsel on behalf of respondent contended that appellant needs to produce documents in order to prove that the place of removal is the buyer\u2019s premises. Counsel relied on the case of CCE v. Ultra Tech Cement Ltd.<\/em>, (2018) 9 GSTL 337 (SC) where it was held that credit is eligible from the place of removal upto the buyer\u2019s premises.<\/p>\n

Tribunal observed that in cases such as this when the sale takes at buyer\u2019s premises, the place of removal is the buyer\u2019s premises. Thus, it was necessary to determine the place of removal to consider the eligibility of credit of service tax paid on freight charges upto the buyer\u2019s premises. Therefore, Tribunal concluded it to be a fit case for remanding it to the adjudicating authority to look into the issue of eligibility of credit on GTA services after determining the place of removal after considering the decision referred above. Therefore, the impugned order was set aside. [Wheels India Ltd. v. Commissioner (GST), 2019 SCC OnLine CESTAT 46<\/b><\/a>, decided on 14-03-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise & Service Tax Appellate Tribunal (CESTAT): This appeal was filed before Sulekha Beevi C.S., Member. 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Anjani Kumar (Technical Member) allowed an appeal which was filed aggrieved by the order of the original authority confirming the demand interest and imposed penalty, including a separate penalty on the Former\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":201686,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/12\/complete-dismantling-and-further-re-making-amounts-to-manufacture-appellant-was-not-required-to-reverse-cenvat-credit-under-section-162-of-central-excise-rules-cestat\/","url_meta":{"origin":212163,"position":3},"title":"Complete dismantling and further re-making amounts to manufacture; appellant was not required to reverse Cenvat credit under Section 16(2) of Central Excise Rules: CESTAT","author":"Bhumika Indulia","date":"September 12, 2018","format":false,"excerpt":"Customs, Excise & Service Tax Appellate Tribunal (CESTAT): A Division Bench comprising of Ashok Jindal Member (Judicial) and Anil G. Shakkarwar Member (Technical) set aside the impugned orders passed by CCE (Chandigarh- I). The appellant was engaged in the manufacture of Tractors and w.e.f. 09-07-2004 the tractors were exempted from\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":237392,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/10\/13\/cestat-services-as-that-of-cha-cnf-testing-and-sampling-etc-are-eligible-to-be-classified-as-the-input-services-tribunal-entitles-appellant-to-avail-cenvat-credit-for-tax-paid-on-such-input-ser\/","url_meta":{"origin":212163,"position":4},"title":"CESTAT | Services as that of CHA, CNF, testing and sampling, etc. are eligible to be classified as the input services; Tribunal entitles appellant to avail CENVAT Credit for tax paid on such input services","author":"Editor","date":"October 13, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal that was filed against the Order-in-Appeal of Commissioner (A). That the appellant who was engaged in the manufacture of Zinc \/ Lead \/ Bulk Concentrate Sulphuric Acid, Zinc Cathode had availed various services at Kandla\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":242096,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/11\/cestat-whether-cenvat-credit-of-service-tax-paid-on-the-deposit-insurance-service-provided-by-the-dicgc-available-tribunal-explains-while-allowing-appeal\/","url_meta":{"origin":212163,"position":5},"title":"CESTAT | Whether Cenvat credit of service tax paid on the deposit insurance service provided by the DICGC available; Tribunal explains while allowing appeal","author":"Editor","date":"January 11, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ajay Sharma (Judicial Member) allowed an appeal which was filed challenging the order passed by the Commissioner by which he had rejected the appeal filed by the Appellants while upholding the Order-in-Original. The issue involved was whether the Appellant was eligible to\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/212163","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=212163"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/212163\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=212163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=212163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=212163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}