2019 (7) TMI 561

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....ansportation of goods upto the buyer's premises. The department was of the view that the said credit was ineligible for which SCN was issued for different periods proposing to disallow credit and also for recovery of the same along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and also imposed penalties. In appeal, the Commissioner (Appeals) upheld the demand and interest but however, set aside the penalties imposed. Hence these appeals. 2. On behalf of the appellant, Ld. Counsel Ms. S. Sridevi appeared and argued the matter. She submitted that the issue involved in all these appeals is same. The appellant had availed GTA services for the purpose of transporting ....

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....erstanding that the buyer's premise is the place of removal. The appellants have also included the freight charges in the assessable value while discharging excise duty. After appreciating these facts, I am of the view that the as per the decision in Roofit Industries Ltd. (supra), the place of removal can only be buyer's premises. The Hon'ble Apex Court in the case of CCE Vs Ultratech Cement Ltd. - 2018-TIOL-42-SC-CX has held that credit on outward transportation would be eligible upto the place of removal. In the present case, the place of removal being buyer's premises, as settled in the case of M/s.Roofit Industries Ltd. (supra), I am of the view that appellants are eligible for credit. The same has been discussed by the Tribunal in the....