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2019 (11) TMI 180 - AT - Service TaxCENVAT Credit - input services - GTA service for transportation of the excisable goods from the factory for delivery at the buyer’s premises - period from July 2015 to June 2016 - HELD THAT:- The place of removal was the factory gate and the appellant had arranged transportation for delivery of the goods at the buyer’s factory. The issue, as to whether, buyer’s premises should be considered as place of removal for the benefit of Cenvat credit of service tax paid on GTA service was dealt with by the Hon’ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT], holding that Cenvat credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises was not admissible to the respondent. Since, the modus operandi adopted by the appellant in the present case is identical to the facts and circumstances of the case decided by the Hon’ble Supreme Court, there are no justifiable reason to accept the submissions of learned Advocate for the appellant that the benefit of outward transportation of goods should be available to the appellant for the Cenvat benefit. Appeal dismissed - decided against appellant.
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