2021 (4) TMI 346 - CESTAT BANGALORE - Central Excise

Head Note / Extract:
CENVAT Credit - input services - outward transportation of goods from the factory/bulk terminal/depot to their customer’s premises - place of removal - case of Revenue is that the ‘place of removal’ will always be factory gate and the assessee is not entitled to cenvat credit on GTA up to the buyer’s premises - HELD THAT:- On an identical issue, this Tribunal in the case of BHARAT FRITZ WERNER LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BANGALORE NORTH WEST COMMISSIONERATE [2019 (11) TMI 1050 - CESTAT BANGALORE] has remanded the case back to the original authority to pass a fresh order after examining various documents for the disputed period. The case remanded back to the original authority to pass a fresh order after examining the various documents for the disputed period - appeal allowed by way of remand.