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2019 (7) TMI 1167 - AT - Central ExciseCENVAT Credit - input services - Goods Transport Agency Services utilized for outward transportation of goods from their factory to the customer’s premises - place of removal - period from Apr.’17 to Jun.’17 - HELD THAT:- The delivery is “free on road”. The appellant has not collected any freight charges from the buyer. So also, the risk on the goods is on the appellant as per Condition No.23 of the purchase order. All these would go to show that the sale took place at the buyer’s premises. The freight charges are included in the assessable value for discharging the excise duty - In the instant case, the facts reveal that the freight charges have been included in the assessable value and no separate freight has been collected from the purchaser though the goods have been delivered at the buyer’s premises. The decision in COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, AURANGABAD VERSUS M/S ROOFIT INDUSTRIES LTD. [2015 (4) TMI 857 - SUPREME COURT] will apply to determine the place of removal. Thus, the finding by the authorities that the place of removal is the factory gate and not the buyer’s premises is factually wrong. The denial of credit of service tax paid on outward transportation of goods upto the buyer’s premises is unjustified. Appeal allowed - decided in favor of appellant.
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