TMI Blog2019 (10) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... MMISSIONER, CUSTOMS AND CENTRAL EXCISE, AURANGABAD VERSUS M/S ROOFIT INDUSTRIES LTD. [ 2015 (4) TMI 857 - SUPREME COURT] when the sale is on F.O.R. basis, the freight charges have to be included in the assessable value for discharging of excise duty and if so, the place of removal is the buyer s premises. The place of removal in the present case is the buyer s premises and in such circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mises for the period Jan. 16 to Jun. 17. Department was of the view that the credit on outward transportation of goods is not eligible since the same is availed beyond the place of removal. Show-cause notice was issued proposing to disallow the credit and for recovering the same along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e delivered at the customer s premises and the sale being on F.O.R. destination, the place of removal is the buyer s premises. Therefore, credit of service tax paid on the outward transportation of goods is eligible for credit. He argued that the decision of the Hon ble Apex Court in the case of M/s. Ultratech Cements Ltd., reported in 2018 (2) TMI 117 (S.C.) will not be applicable to the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of reply to the show-cause notice itself and the evidences were placed before the lower authorities for consideration. However, the lower authorities have erred in holding that the place of removal is the factory gate. As per the decision of the Hon ble Apex Court in the case of M/s. Roofit Industries Ltd., (supra) when the sale is on F.O.R. basis, the freight charges have to be included in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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