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2016 (6) TMI 818 - AT - Central ExciseCenvat Credit - service tax paid on GTA services - place of removal of finished goods - Held that:- On perusal of para11 and para 15 of the agreement as noticed above, it is very much clear that sale is on FOR(Free on Road) basis. It is clearly stated that price is inclusive of freight charges. The invoice also clearly declares that goods are sold for delivery on FOR basis and that ownership responsibility continues till goods are handed over to the customer. Para 12 is nothing but a clause explaining the time and mode of payment to be made. The contention of Revenue that para 12 would show that ownership of goods get transferred to customer immediately on making payment is without basis. Again, the last part of para 11 is only an option given to customer for transporting the goods in their vehicles. But not even a single instance of exercising this option is proved by Revenue. Thus as per records, the appellants have succeeded in establishing that the sale is on FOR basis and place of removal is the customer’s premises. On such score, the Board Circular is binding on the department and the denial of credit is unjustified. - Credit allowed - Decided in favor of assessee.
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