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2019 (5) TMI 400 - AT - Central ExciseCENVAT Credit - input services - GTA Services - place of removal - HELD THAT:- The Hon’ble Supreme Court in the case of M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [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 COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, AURANGABAD VERSUS M/S 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. Matter remanded to the Commissioner (Appeals) who shall look into the issue of eligibility of credit on GTA service after determining the place of removal - appeal allowed by way of remand.
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