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2019 (4) TMI 635 - CESTAT CHENNAICENVAT Credit - input services - place of removal - Outward Transportation of Goods (GTA Services) upto the buyer’s premises - main grounds raised by the appellants is that the Board’s circular dated 08.06.2018 has clarified with respect to what is to be the place of removal - Held that:- On a perusal of the Circular, it is found that the general principles concerning place of removal as elucidated by the Apex Court in the case of Commissioner of Customs & Central Excise, Nagpur Vs M/s. Ispat Industries Ltd., [2015 (10) TMI 613 - SUPREME COURT] have been brought out. The judgment in COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, AURANGABAD VERSUS M/S ROOFIT INDUSTRIES LTD. [2015 (4) TMI 857 - SUPREME COURT] basically concerns itself with includibility of certain costs incurred the delivery of the goods at the buyer’s point, whereas, on the other hand Ultra Tech Cements Ltd., [2018 (2) TMI 117 - SUPREME COURT OF INDIA] is confined to eligibility of Cenvat credit in respect of transportation undertaken by the seller/manufacturer till the buyer’s premises. The appellants should be given an opportunity to establish which is the place of removal for them and then look into the eligibility of credit on GTA services availed for outward transportation upto the buyer’s premises in the light of the judgments of M/s. Ultra Tech Cements Ltd., M/s. Roofit Industries Ltd. and the Board’s Circular dated 08.06.2018 - Appeal allowed by way of remand.
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