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TMI Blog2020 (1) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Ramesh, Advocate For the Appellant Ms. K.Komathi, JC (AR) For the Respondent ORDER The brief facts of the case are that the appellants are engaged in the manufacture of motor vehicle parts 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion rendered by the Hon'ble Apex Court in M/s.Roofit Industries Ltd. - 2015 (319) ELT 221 (SC) would be applicable for the valuation of the goods that are delivered at the buyer's 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed goods 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. (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. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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