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2022 (4) TMI 365 - AT - Central ExciseCENVAT Credit - input services - outward transportation for removal of finished goods - FoR basis - applicability of Board Circular No. 1065/4/2018-CX dated 08.06.2018 - HELD THAT:- It is admitted fact that the appellant had cleared their finished goods on FoR destination basis. Further, admittedly it is the appellant who has borne the freight from their factory premises and also borne the risk of transit. The appellant have right of disposal of the goods during transit, until the goods were delivered at the buyer premises. Thus, in the facts and circumstances, the property of goods got transferred to the buyer at the doorstep of the buyer upon delivery. Thus, in the facts and circumstances, the ‘place of removal’ is the premises of the buyer. The appellant is entitled to cenvat credit on the outward transport under dispute - Appeal allowed - decided in favor of appellant.
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