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2015 (5) TMI 1001 - AT - Central ExciseCenvat Credit of service tax paid on the freight amount - Held that:- In the present case, the available records/documents clearly depict that the ownership of goods have been transferred from the respondent to the buyers at their site; the respondent bore risk of damage to the goods during transit; and that the freight charges were an integral part of the price of goods sold by the respondent to its buyers. Therefore, in this situation, the buyer's premises will qualify as 'place of removal' for the purpose of taking Cenvat Credit of service tax paid on transportation of goods. As upon proper analysis of the Cenvat provisions, Central Excise statute and the interpretation placed by various judicial forums on such statutory provisions, the CBEC vide Circular dated 23.8.2007 has clarified that customers site where the ownership of the goods have been transferred, should be considered as 'place of removal' for the purpose of taking cenvat credit. Thus eligibility of Cenvat Credit on the transportation charges paid on the goods, where the ownership transferred at the buyer's end confirmed - Decided in favour of assessee.
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