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2015 (3) TMI 338 - AT - Central ExciseDenial of CENVAT Credit - GTA Service - Place of buyer - Place of removal - Held that:- Commissioner (Appeal) relied on Board Circular No.97/8/07-ST dated 23.08.2007 dealing with the claim of Cenvat credit on GTA service availed by the assessee in respect of delivery of the goods with the condition of FOR destination. Upon examination of certain conditions, he came to the conclusion that the goods were delivered at the place of buyer carrying ownership of the goods with the manufacturer till the place of the buyer. Thus, the goods were removed at the place of buyer, not elsewhere. To this conclusion, there is no rebuttable evidence brought out by the Revenue in its appeal - when the property of goods was all along lying with the assessee and that was divested only at the place of buyer, it cannot be said that place of removal was other than the place of the buyer, where delivery of the goods occurred. In such a situation the Circular binds the Department to allow the appropriate Cenvat credit. - Decided against Revenue.
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