2019 (9) TMI 470 - CESTAT CHENNAI - Central Excise

Head Note / Extract:
CENVAT Credit - input services - Outward Transportation of Goods (GTA services) - period May 2016 to November 2016 and December 2016 to June 2017 - HELD THAT:- The Ld.Consultant has argued that the sale is on F.O.R. Destination basis, however from the records placed before me, I am not able to find sufficient evidence to establish this contention - It is necessary to establish place of removal in the present case. The adjudicating authority is directed to verify and determine the place of removal after appreciating the facts as well as the documents produced by the appellant - matter is therefore remanded to the adjudicating authority for de novo consideration of the issue. Appeal allowed by way of remand.