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2019 (7) TMI 561 - CESTAT CHENNAICENVAT Credit - input services - outward transportation of goods upto the buyer’s premises - place of removal - HELD THAT:- The purchase orders state that one of the terms and conditions for sale is that the goods have to be delivered at the customer’s place understanding that the buyer’s premise is the place of removal. The appellants have also included the freight charges in the assessable value while discharging excise duty. As per the decision in COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, AURANGABAD VERSUS M/S ROOFIT INDUSTRIES LTD. [2015 (4) TMI 857 - SUPREME COURT], the place of removal can only be buyer’s premises - The Hon’ble Apex Court in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT] has held that credit on outward transportation would be eligible upto the place of removal. In the present case, the place of removal being buyer’s premises, the appellants are eligible for credit. The disallowance of credit is unjustified - appeal allowed - decided in favor of appellant.
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