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2019 (3) TMI 950 - AT - Central ExciseCENVAT Credit - input services - GTA service - place of removal - Held that:- The Hon’ble Supreme Court in the case of Ultra Tech Cement Ltd. [2019 (2) TMI 1487 - CESTAT AHMEDABAD] has held that credit is eligible from the place of removal upto the buyer’s premises. However, in the case of Roofit Industries Ltd. [2015 (4) TMI 857 - SUPREME COURT], the Hon’ble Apex Court has held that when the sale is on FOR basis, all the charges / cost have to be included in the assessable value for the payment of central excise duty. Thus, in such cases, when the sale takes at buyer’s premises, the place of removal is the buyer’s premises - Therefore, it is necessary to determine the place of removal to consider the eligibility of credit of service tax paid on freight charges upto the buyer’s premises. For this purpose, I deem it fit to remand the matter to the adjudicating authority who shall look into the issue of eligibility of credit on GTA service after determining the place of removal - matter on remand. CENVAT Credit - works contract service - Held that:- The mere allegation in the Show Cause Notice is that the input service is not eligible for credit. The period involved is prior to 1.4.2011. The invoice produced by the ld. Counsel also shows that the period is prior to 1.4.2011. The input services for setting up of factory / premises is eligible during the period prior to 14..2011 - credit allowed. Appeal allowed in part and part matter on remand.
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