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2017 (12) TMI 81 - AT - Central ExciseCENVAT credit - input service - GTA service - reverse charge mechanism - Revenue held a view that they are not eligible for such input service credit as the ‘place of removal’ should be considered factory gate and any expenses incurred thereafter will not be eligible for credit - Tribunal gave clear remand directions for the Original Authority to examine the applicability of the decision of Hon’ble High Court of Chhattisgarh in Ultratech Cement Ltd. [2014 (8) TMI 788 - CHHATTISGARH HIGH COURT] to the facts of the present case - Held that: - the Original Authority after categorically recording that “the point of sale as per the terms of contract (purchase)/PO) between the assessee and the client is the destination/client’s premises as the sale is on FOR destination basis”, proceed and arrived at a contrary decision. In fact, he attempted to make a distinction between ‘place of delivery’ and ‘place of sale’ by relying on the Board Circular dated 20/10/2014 and the provision of Sale of Goods Act, 1930 - the Original Authority mis-directed himself in making such distinction after having recorded the factual position in para 18 of the impugned order dated 28/09/2015. In the face of such factual finding there could be no further interpretation to distinguish the place of delivery from point of sale - credit on GTA service allowed. CENVAT credit - input service - auction service - Held that: - the credit is allowed on this service. Appeal allowed - decided in favor of appellant.
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