2019 (5) TMI 400

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in manufacture of HDPE Bags, PP Bags and are registered with the Central Excise Department. They are availing CENVAT credit of duty paid on inputs, capital goods and on the service tax that has been paid on the input services. During the course of audit, it was noticed th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The Commissioner (Appeals) has considered that the appellant is not eligible for the credit of the service tax paid on the freight for outward transportation of goods upto the buyer's premises. He submitted that though the Hon'ble Supreme court had rendered in Commissioner of Central Excise Vs. Ultra Tech Cement Ltd. - 2018 (9) GSTL 337 (SC0 that the credit on GTA service upto the buyer's premises....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ultra Tech Cement Ltd. (supra) has held that credit is eligible from the place of removal upto the buyer's premises. However, in the case of Roofit Industries Ltd. reported in 2015 (319) ELT 221 (SC), the Hon'ble Apex Court has held that when the sale is on FOR basis, all the charges / cost have to be included in the assessable value for the payment of central excise duty. Thus, in such cases, wh....