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TMI Blog2019 (7) TMI 1808X X X X Extracts X X X X X X X X Extracts X X X X ..... w-cause notice has been issued mainly alleging that the freight charges are seen to be paid by M/s. Parle. The department does not have a case that M/s. Parle has availed credit of the service tax paid on the freight charges. The challans for payment of service tax for GTA/outward transportation upto the place of removal, is issued in the name of the appellant. From these documents it is very much clear that the freight charges have been borne by the appellant and has been included in the assessable value. In such circumstances, as per the decision of the Hon ble Apex Court in the case of COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, AURANGABAD VERSUS M/S ROOFIT INDUSTRIES LTD. [ 2015 (4) TMI 857 - SUPREME COURT] , the place of removal will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and other places as directed by M/s. Parle. Thus, as regards the appellant, the place of removal is the depot of M/s. Parle and such other places as directed by their principal manufacturers. The appellant discharged excise duty on the finished products including the freight charges for transport of the goods to the depot of M/s. Parle. The department has proposed to deny the credit on the service tax paid on freight charges alleging that the freight charges are paid by M/s. Parle and not by the appellant. He adverted to the table in para 3 of the show-cause notice and submitted that the break-up of the credit alleged to be wrongly availed by the appellant is given by the department in the above table. The relevant challans for payment of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the freight charges are seen to be paid by M/s. Parle. The department does not have a case that M/s. Parle has availed credit of the service tax paid on the freight charges. The challans for payment of service tax for GTA/outward transportation upto the place of removal, is issued in the name of the appellant. From these documents it is very much clear that the freight charges have been borne by the appellant and has been included in the assessable value. In such circumstances, as per the decision of the Hon'ble Apex 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.), the place of removal will be depot or the buyer's premises. Then the cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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