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2019 (7) TMI 1166 - AT - Central ExciseCENVAT Credit - input services - Goods Transport Agency Services used for outward transportation of finished goods from the factory to their customer’s premises - place of removal, factory gate or not - period from Apr.’12 to Mar.’16 - HELD THAT:- On perusal of various purchase orders, it is seen that the delivery terms is F.O.T. The learned counsel for appellants submitted that the “delivery is free on terms”. The terms are specified in the purchase order as well as in customers’ letters, which show that the appellant has to bear the freight charges, insurance etc., and deliver the goods to the customer’s premises. It is also reflected from the purchase orders that the appellant has paid excise duty on the ‘single price’ quoted in such orders. Invoices clearly show separate freight charges have been collected from the customers. The freight charges having been incurred by the appellants and also included in the assessable value, the place of removal can only be the buyer’s premises as laid down by Hon’ble Apex Court in the case of COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, AURANGABAD VERSUS M/S ROOFIT INDUSTRIES LTD. [2015 (4) TMI 857 - SUPREME COURT]. The credit availed on outward transportation of goods upto the buyer’s premises is eligible as decided by Division Bench of the Tribunal in the case of M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1487 - CESTAT AHMEDABAD]. Credit allowed - appeal allowed - decided in favor of appellant.
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