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2019 (10) TMI 1144 - AT - Central ExciseCENVAT Credit - input services - ‘Courier Service’ used by the appellant for goods transportation up to the customer’s place - place of removal - Rule 3 of CCR, 2004 - HELD THAT:- The removal up to the customer’s premises is covered by the decision in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT], to which the appellant is not entitled to any CENVAT Credit. With regard to the other destinations, the narration of destination is only ‘Manufacturer’ and ‘Depot’, which appears to be vague. Hence, the Adjudicating Authority has to verify the actual destination i.e., he shall verify the actual destination and if it is not again a customer’s place, then allow the credit as per law - the issue is remanded to the file of the Adjudicating Authority. The appeal is partly remanded and partly dismissed.
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