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2020 (4) TMI 198 - CESTAT CHENNAICENVAT Credit - input services - outward transportation of finished goods from the factory to their buyer’s premises - April 2011 to June 2017 - HELD THAT:- Appellant has produced sample invoice / purchase orders to contend that they have paid Central Excise duty after including freight charges; that it is also argued by her that since the goods have been delivered at the buyer’s premises without collecting freight charges from the customer and the same is borne by the appellant, they are eligible for credit of service tax paid on the freight charges upto the buyer’s premises - To peruse the documents relating to the issue under consideration it is best to remit the case back to the adjudicating authority who shall look into the documents furnished by the appellant to determine the place of removal. If the appellant has included the freight charges in the transaction value while discharging the excise duty, they would be eligible for the credit of service tax paid on freight charges incurred by them upto the buyer’s premises. Appeal allowed by way of remand.
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