CX - Valuation - Transaction Value - whether transportation and insurance cost to be included in value - What is to be determined is 'place of removal' and that depends on facts of each case; - perfunctory manner in which appeal of assessee is allowed by Tribunal, cannot be countenanced: Supreme Court

Yes, As pointed out by the Hon'ble Apex Court, the Order of the Tribunal was cryptic and the discussion about the applicability of the Escorts case law to the present case has not been discussed before deciding the issue. Right from the year 2000 onwards, particularly, in the cases of supply of goods to Public Sector Undertakings, Electricity Boards etc., where the price is inclusive of all (the risk of delivery of goods at the destination on the manufacturer), the place of removal was subject of dispute between the department and the assessees. Where is the end to this litigation and when will it reach the finality. Place of removal is also a disputed issue in service tax matters also as the availability of service tax paid on GTA services as input service under CCR, 2004 is also contested by the department.

chandra sekhar kodatham 01/08/2015