TMI Blog2019 (7) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant has failed to produce any evidence/contract establishing that they have borne the freight charges, insurance, etc., is without any factual basis and unacceptable. Further, in the present case, letters/certificates have been obtained by the appellant from the purchasers of the goods showing that the purchasers have not paid any freight charges separately. This strongly implies that the appellants have borne the freight charges and have included it in the assessable value on which Excise Duty has been discharged by them. The decision of the Hon ble Apex Court in the case of M/s. Roofit Industries Ltd. [2015 (4) TMI 857 - SUPREME COURT] will apply and the place of removal is the buyer s premises. In such circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal. 2.1 On behalf of the appellant, Ld. Counsel Ms. S. Sridevi submitted that the appellant had cleared the goods on FOR sale basis wherein the freight charges are included in the assessable value on which Excise Duty has been discharged by them. So also, the insurance has been borne by the appellants. This is clear from the purchase orders which were placed before the Department. These documents establish that the freight charges were included in the assessable value. Moreover, the appellants had obtained certificates from the buyers of the goods, in which it has been categorically stated that they have not paid any separate charges for the freight/transportation of the goods. Thus, the appellant has amply proved that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He relied upon the decision of the Hon ble Apex Court in the case of M/s. Ultratech Cement Ltd. 2018-TIOL-42-SC-CX (supra) 4. Heard both sides. 5. The issue is whether the appellant is eligible for the credit of Service Tax paid on Outward Transportation of Goods up to the buyer s premises. 6.1 On perusal of records as well as the purchase orders, it is seen that the sale is on FOR basis. The authorities below have disallowed the credit holding that there is no evidence to establish that the sale is on FOR basis. It is not necessary that there should be a separate contract for supply of goods. The parties can agree to the terms and conditions of the sale in the purchase orders itself. This becomes a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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