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2022 (5) TMI 472 - AT - Central ExciseCENVAT Credit - input services - service tax paid for availing the Goods Transport Agency Service, for despatching their finished goods (outward transportation) on FOR destination basis to their buyers - place of removal - 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 - Appeal allowed - decided in favor of appellant.
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