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2019 (5) TMI 868 - AT - Central ExciseCENVAT Credit - input services - outward transportation of goods (GTA Services) - agreement of sale on ‘FOR’ Destination basis or not - reliance placed on the decision of the Bench in the case of M/S. MAHLE ENGINE COMPONENTS INDIA PVT. LTD. AND OTHERS VERSUS CCE& ST, CHENNAI-III, COMMR. OF GST & CE (CHENNAI OUTER) , CCE, CHENNAI NORTH, I, PUDUCHERRY [2019 (4) TMI 635 - CESTAT CHENNAI] where it was concluded that the appellants should be given an opportunity “to establish which is the place of removal for them and then look into the eligibility of credit on GTA Services availed for outward transportation up to the buyer’s premises in the light of the Board’s Circular dated 08.06.2018 - HELD THAT:- The appellant to first establish whether there was an agreement or the purchase order wherein it is made clear as to the terms; and the manufacturer was required to deliver the manufactured goods at the buyer’s premises; and then comes the transfer of ownership, which is to be ascertained - without examining these aspects, the observations of the adjudicating authority, cannot be sustained since the buyer’s premises where the goods are alleged to have been delivered would at the most become the place of acceptance of supplies. Appeal allowed by way of remand.
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