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TMI Blog2020 (4) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... uty after including freight charges; that it is also argued by her that since the goods have been delivered at the buyer s premises without collecting freight charges from the customer and the same is borne by the appellant, they are eligible for credit of service tax paid on the freight charges upto the buyer s premises - To peruse the documents relating to the issue under consideration it is bes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of oil seals and moulded rubber products for which they have obtained Central Excise registration. On verification of records, it was noticed that for the period April 2011 to June 2017 (covered in both the appeals), appellant had availed cenvat credit of the service tax paid on Goods Transport Agency Services used for outward transportation of finished goods from the factory to their buyer s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er s premises. They have not collected separate freight as can be seen from the purchase orders. The charges for delivery of the goods to the buyer s premises has been included in the price for which the appellant has discharged the Central Excise duty; that for this reason, the buyer s premises becomes place of removal as per the decision of Hon ble Apex Court in the case of Roofit Industries Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout collecting freight charges from the customer and the same is borne by the appellant, they are eligible for credit of service tax paid on the freight charges upto the buyer s premises. I find that to peruse the documents relating to the issue under consideration it is best to remit the case back to the adjudicating authority who shall look into the documents furnished by the appellant to deter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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