2019 (9) TMI 470

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..... ot able to find sufficient evidence to establish this contention - It is necessary to establish place of removal in the present case. The adjudicating authority is directed to verify and determine the place of removal after appreciating the facts as well as the documents produced by the appellant - matter is therefore remanded to the adjudicating authority for de novo consideration of the issue. .....

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..... ale was on F.O.R. Destination basis and therefore the place of removal as per the judgement of Hon ble Supreme Court in the case of CC CE Aurangabad Vs Roofit Industries Ltd. 2015 (319) ELT 221 (SC) as well as Board s circular dt. 08.06.2018 the place of removal is buyer s premises; that in such circumstances, the appellant is eligible for the credit of service tax paid on outward transportati .....

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..... ine the place of removal and decide the applicability of the decision of Roofit Industries case (supra) as well as the Final Order passed by this Tribunal in the case of Genau Extrusions Ltd. Vs CGST Central Excise,Salem reported in 2019 (7) TMI 325 CESTAT CHENNAI. The matter is remanded with the above directions. The appeals are allowed by way of remand to the adjudicating authority. .....

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