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2019 (6) TMI 1017 - CESTAT CHANDIGARHCENVAT Credit - input services - courier services - credit denied on the ground that the appellant is selling the goods at their factory gate, therefore, for the courier service, they are not entitled to avail the Cenvat credit - HELD THAT:- In fact, for any inter state sale, C.S.T. is required to be charged by any seller of the goods. By charging C.S.T. does not make the goods are sold at the factory gate. In fact, we have to see that in terms of the CBCE Circular No. 10654/4/2018 dt. 08.06.2018, what is the place of removal. In this case, the goods were sold through courier and till the goods are delivered to the buyer, the appellant is the owner of the goods, as in case, buyers refuse to take the delivery of the goods, it is the duty of the courier to return back the goods to the appellant - the goods have been delivered by the appellant at buyer’s place and the place of buyer is the place of removal in facts and circumstances of the case - the appellant is entitled to avail the Cenvat credit on courier service. Credit allowed - appeal allowed - decided in favor of appellant.
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