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2016 (11) TMI 479 - AT - Central ExciseDenial of CENVAT credit - service tax paid on transportation of goods from factory to warehouse - input services - whether the service tax paid on GTA services on the outward freight from the factory to the warehouse are eligible as input service? - place of removal of goods - Held that: - place of removal in the case of the assessee is not the factory gate rather it is the warehouse or the depot from where the goods are sold to ultimate consumers or buyers. Further, in view of the various judgments it was held that the place of removal extends to customer premises. Moreover the Circular No.988/12/2014-CX dated 20.10.2014 which has been relied upon by the assessee issued by the Board clearly states that the CENVAT credit of service tax paid on goods transported from factory to depot is admissible irrespective of basis of valuation of goods - the impugned orders in the appeals filed by the assessee are not sustainable in law and I set aside the impugned orders by allowing the appeals of the assessee with consequential relief, if any. As far as appeals filed by the Revenue are concerned, I do not find any infirmity in the impugned orders passed by the Commissioner (A) therefore I uphold the impugned orders and dismiss the Revenue s appeals.
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