TMI Blog2019 (3) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 eligib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for the credit of the service tax paid on the freight for outward transportation of goods upto the buyer s premises. He submitted that though the Hon ble Supreme court had rendered in Commissioner of Central Excise Vs. Ultra Tech Cement Ltd. 2018 (9) GSTL 337 (SC0 that the credit on GTA service upto the buyer s premises is not eligible, thereafter Circular F. No. 116/23/2018-CX3 dated 8.6.2018 has been issued by the Board clarifying the place of removal in the case where the sale takes at buyer s premises. In the present case, the place of removal is the buyer s premises, this aspect has not been considered by the authorities below. He therefore requested to remand the matter to the adjudicating authority for reconsideration on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost 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. The Board has clarified in their circular dated 8.6.2018 that when the transaction / sale is on FOR basis, the place of removal would be 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. In doing so, the adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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