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TMI Blog2019 (10) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent ORDER Brief facts are that the appellants are engaged in manufacture of wheels and components for cars, jeeps, tractors, commercial vehicles etc. and are registered with the Central Excise Department. They are availing CENVAT credit of duty paid on inputs, capital goods and service tax paid on various services. It was noticed that the assessee had availed CENVAT credit of service tax paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 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 (SC) 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), 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 basis, the pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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