TMI Blog2020 (1) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... s that have been transported and delivered from the factory to the buyer s premises. The said issue has been analyzed by the Tribunal in the case of M/s.Genau Extrusions Ltd. [2019 (7) TMI 325 - CESTAT CHENNAI] wherein the Tribunal has taken note of the decision rendered by the Hon ble Supreme Court in the case of M/s.Roofit Industries [2015 (4) TMI 857 - SUPREME COURT] as also Board s Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and are availing cenvat credit on inputs / input services. On verification of records, it was noticed that appellants have availed credit of service tax on outward freight charges. It was the view of the department that credit availed on service tax paid on freight charges in respect of outward transportation of the goods upto the buyer s premises is not eligible for credit. SCNs were issued for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises as also when the assessee has included the freight charges in the assessable value while discharging central excise duty. Thus, place of removal becomes buyer s premises; that therefore the decision in the case of Ultra Tech Cement Ltd. rendered by the Apex Court in 2018 (9) G.S.T.L 337 (SC) is not applicable. The Hon ble Apex Court was dealing with the issue when the goods are deliver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of M/s.Genau Extrusions Ltd. (supra) wherein the Tribunal has taken note of the decision rendered by the Hon ble Supreme Court in the case of M/s.Roofit Industries as also Board s Circular No.1065/4/2018-CX dt. 08.06.2018 issued by the Board. Appellant has not produced sufficient documents to show that the freight charges have been included in the assessable value. On the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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