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2016 (12) TMI 21 - AT - Central ExciseDemand - Cenvat credit - GTA services - whether the “place of removal” is the factory of the appellant or the customer’s premises - Held that: - the appellants have submitted categorical supporting evidences to the effect that “place of removal’ is the customer’s premises only. As already noted they heavily relied on the terms of purchase orders, freight payment by the appellants, risk and insurance, inclusion of freight in the value for excise duty in support of their case - Since, large number of purchase orders covering the period of demand are to be examined for factual verification, we find it a fit case for remanding the matter back to the Original Authority for re-verification of the facts and to record his finding thereafter - Appeal allowed by way of remand.
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