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2019 (8) TMI 487 - AT - Central ExciseCENVAT Credit - input services - GTA Services up to the place of removal i.e., the customer’s place - - C.B.I.C. Circular No. 1065/4/2018-CX in F. No 116/23/2018-CX-3 dated 08.06.2018 - HELD THAT:- It is undisputed that the decision of the Hon’ble Apex Court in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT] covers even the post-amendment period, which is binding on all lower authorities. However, as the issue in the case on hand involves delivery on ‘FOR’ destination basis, which is the trump card of the assessee’s pleading and which clearly has not at all been discussed by the Adjudicating Authority or even by the First Appellate Authority, the matter is required to be remitted to the file of the First Appellate Authority for the very limited purpose of considering the explanations of the appellant filed in response to the Show Cause Notice and in the light of subsequent Board Circular No. 1065/4/2018-CX. Appeal allowed by way of remand.
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