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2021 (9) TMI 692 - AT - Central ExciseCENVAT Credit - input services - Goods Transport Agency Service for dispatching their finished goods - outward transportation on FOR destination basis - place of removal - premises of the buyer or factory gate of the buyer - HELD THAT:- In the facts and circumstances of this case, the ‘place of removal’ is the premises of the buyer, not the factory gate of the buyer, as the finished goods are cleared by the appellant on ‘FOR destination basis’. The appellant is entitled to cenvat credit on the GTA service for outward transportation of the goods on FOR destination basis - CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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