https://www.taxtmi.com/caselaws?id=771254 CESTAT Hyderabad dismissed the appeal regarding CENVAT credit and place of removal determination. The tribunal examined whether the sale was on ex-works basis or at buyer's premises. Despite separate ex-works pricing, the appellant included freight and insurance in the price and bore transport liability until goods reached destination in good condition. The tribunal held that sale concluded at buyer's premises on FOR basis, making freight and insurance includable in assessable value for excise/GST purposes. The impugned orders were upheld with no infirmities found. en-us Fri, 16 May 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771254 CESTAT Hyderabad dismissed the appeal regarding CENVAT credit and place of removal determination. The tribunal examined whether the sale was on ex-works basis or at buyer's premises. Despite separate ex-works pricing, the appellant included freight and insurance in the price and bore transport liability until goods reached destination in good condition. The tribunal held that sale concluded at buyer's premises on FOR basis, making freight and insurance includable in assessable value for excise/GST purposes. The impugned orders were upheld with no infirmities found. Case-Laws Central Excise Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771254