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TMI Blog2019 (7) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... veal that the freight charges have been included in the assessable value and no separate freight has been collected from the purchaser though the goods have been delivered at the buyer s premises. The decision in COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, AURANGABAD VERSUS M/S ROOFIT INDUSTRIES LTD. [ 2015 (4) TMI 857 - SUPREME COURT] will apply to determine the place of removal. Thus, the finding by the authorities that the place of removal is the factory gate and not the buyer s premises is factually wrong. The denial of credit of service tax paid on outward transportation of goods upto the buyer s premises is unjustified. Appeal allowed - decided in favor of appellant. - E/40628/2019 - FINAL ORDER NO. 40941/2019 - Dated:- 18-7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods till the goods are delivered at their premises. All these would go to show that the sale takes place at the customer s premises only. As per the decision of the Hon ble Supreme Court in the case of Commissioner of Customs Central Excise, Aurangabad Vs M/s. Roofit Industries Ltd., reported in 2015 (319) E.L.T.221 (S.C.), it has been held that when the sale is on F.O.R. basis, the place of removal is to be the buyer s premises. The Board has clarified the same in Circular No.1065/4/2018-Cx., dated 08.06.2018. The decision in the case of M/s. Ultratech Cements Ltd., reported in 2018-TIOL-42-SC-CX has no bearing to the facts of the case, since it deals with the disallowance of credit when the place of removal is the factory gate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at the buyer s premises. 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 upto the buyer s premises. On perusal of the purchase order, it is seen that the delivery is free on road . The appellant has not collected any freight charges from the buyer. So also, the risk on the goods is on the appellant as per Condition No.23 of the purchase order. All these would go to show that the sale took place at the buyer s premises. The freight charges are included in the assessable value for discharging the excise duty. As per the decision of the Hon ble Apex Court in the case of M/s. Roofit Industries Ltd., (supra), the place ..... X X X X Extracts X X X X X X X X Extracts X X X X
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