TMI Blog2019 (5) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax that has been paid on the input services. During the course of audit, it was noticed that the appellant had availed ineligible service tax credit in respect of outward freight. Show Cause Notices were issued proposing to recover the ineligible availed credit along with interest and also for imposing penalty. After due process of law, the original authority dropped the proceedings i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale 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 basis, the place of removal would be the buyer s premises. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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