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2019 (10) TMI 887 - AT - Central ExciseCENVAT Credit - input services - outward transportation of goods - place of removal - period Jan.’16 to Jun.’17 - HELD THAT:- The lower authorities have erred in holding that the place of removal is the factory gate - As per the decision of the 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] when the sale is on F.O.R. basis, the freight charges have to be included in the assessable value for discharging of excise duty and if so, the place of removal is the buyer’s premises. The place of removal in the present case is the buyer’s premises and in such circumstances, the disallowance of credit on the service tax paid on GTA Services cannot be sustained - the disallowance of credit is unjustified - Appeal allowed - decided in favor of appellant.
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