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2023 (11) TMI 299 - CESTAT ALLAHABADCENVAT Credit - input services - outward freight paid in respect of transportation of final products up to delivery - Revenue contended that the place of removal for clearance of the finished goods of the assessee is factory gate/depot and not the customers' premises - HELD THAT:- The finding recorded by the Commissioner in the impugned order is that the goods were cleared by the appellant on FOR basis then in view of the circular No 1065/4/2018-CX dated 08.06.2018 the place of removal will be the place of delivery of goods and the CENVAT Credit on services of GTA till that point will be admissible. The issue is no longer res-integra and Mumbai bench has in case of M/S. CEAT LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III [2022 (10) TMI 1213 - CESTAT MUMBAI] decided the issue following the said circular - there are no merits in the impugned order - appeal allowed.
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