2019 (5) TMI 133

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..... DER Brief facts are that the appellants are engaged in manufacture of acid slurry and spent sulphuric acid and are availing CENVAT credit on input services. During verification of records of the appellant, it was noticed that during the period from January 2016 to November 2016, they had availed CENVAT credit of Rs. 1,49,903/- being the service tax paid on GTA outward transportation. Show Cause N .....

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..... r'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 .....

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..... ) ELT 221 (SC), 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. The Board has clarified in their circular dated 8.6.2018 that when the transaction / sale is on FOR b .....

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