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TMI Blog2015 (8) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... tative For The Respondent :Shri S.R. Dixit, Advocate Per: H.K. Thakur This appeal has been filed by the Revenue with respect to OIA No. SUR-EXCUS-002-APP-219-13-14 dated 10.10.2013 under which Commissioner (appeal) has allowed the benefit of Cenvat Credit on GTA services by setting aside the order-in-original dated 19.02.2013 under which the said credit was disallowed on the ground that outward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has fairly held that the delivery of goods to the buyers from the factory is on FOR destination basis and invoice raised show that agreed price is inclusive of transportation charges also. Learned Advocate relied upon the case law of Commissioner of Central Excise & Customs, vs. Parth Poly Wooven Pvt. Ltd. 2012 (25) S.T.R. 4 (Guj.). He also relied upon a Circular No. 988/12/2014-CX dated 20.11.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'place of removal'. The 'Place of removal' has been defined in Section - 4 (3) (C) of Section 4 of the Central Excise Act, 1944 the same is reproduced below:- (i) A factory or any other place or premises of production or manufacture of the excisable goods,' (ii) A warehouse or any other place or premises wherein the excisable goods have been permitted to be stored without payment of duty.' (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of transport charges in value, payment of insurance or who bears the risk are not the relevant considerations to ascertain the place of removal. The place where sale has taken place or when the property in goods passes from the seller to the buyer is the relevant consideration to determine the place of removal." 5. In view of the above discussion, the appeal filed by the Revenue is dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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