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2018 (8) TMI 1332 - AT - Central ExciseCENVAT Credit - GTA Services - recipient of service - place of removal - Held that:- It is an admitted fact on record that the goods were removed from the factory of the respondent for onward sale to its buyers. Thus, the place of removal should be considered at the “factory gate” and not the “premises of the buyer” - the respondent should not be eligible for the CENVAT benefit in respect of Service Tax paid by it under Reverse Charge Mechanism, as recipient of GTA service, for transportation of goods, for delivery at the buyer’s premises - appeal allowed - decided in favor of Revenue.
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