when goods are sold at factory gate, the fare beyond that is not to be taken in assessable value, when sold through depot of self, then the fare from place of production to the place of clearence ( depot) should be taken in assessable value, but return fare is not related to any activity which is related to "manufacture" hence its not to be taken in calculation while calculating assessable value, hence disallowed.
The return fair is not includible in value irrespective of how you are indicating it in the documents. For example you may just put a remark that the 'Transport Charges include return fair'.
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Sir if return fare charged separately on the invoice
return fare is not related to sales, as the sale ends on the point of factory gate, and if any charge is added after the excise invoice then its not part of assessable value, no issue with commercial invoice, but duty can not be deducted on such charges, neither the assessee can take input credit of service tax paid on GTA on such fares beyond factory gate.
There is only one possibility when return fare would be admissible, in case of "rejected goods and onward sending the replacement goods" from dealers own depot .then the supplimentary invoice may take note of return goods in previous incident, but the case is applicable only if the price or rate of duty changes, otherwise there is no real impact of valuation with return fare.
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