2019 (5) TMI 451

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....Respondent ORDER Per Bench Issue in dispute relates to eligibility of credit of service tax paid on the freight for outward transportation of goods upto buyer's premises. 2.1 Ld. A.R Shri S. Govindarajan on behalf of the department reiterates the grounds of appeal. He further submits that this Tribunal, in a batch of appeals, vide Final Order No.40475-40478/2019 dt. 13.03.2019 on the very same....

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....l the charges / cost have to be included in the assessable value for the payment of central excise duty. Thus, in such cases, when the sale takes at buyer's premises, the place of removal is the buyer's premises. The Board has clarified in their circular dated 8.6.2018 that when the transaction / sale is on FOR basis, the place of removal would be the buyer's premises. Therefore, it is necessary t....