TMI Blog2015 (8) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... en in Rule 2 (l) of the Cenvat Credit Rules, and conveys that Cenvat Credit is admissible to an assessee upto the ‘place of removal’. - point where Sale takes place or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, also becomes the ‘place of removal’. The entire transportation cost and transit insurance are paid by the appellant. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax paid from the factory gate to the place of delivery is not covered with in meaning of Rule 2 (l) of the Cenvat Credit Rules, 2004. Learned Authorised Representative made the Bench go through the grounds of appeal and the definition of place of removal given in Section 4 (3) (C) of the Central Excise Act, 1944 and argued that CBEC Circular No. 97/8/2007-ST dated 23.01.2007 is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... surance etc., are the relevant considerations to ascertain place of removal . It is also clarified that place of delivery has been taken a place where the property in goods to the buyer is transferred. It was his case, in view of the facts available in the OIA dated 10.10.2013 the point of sale is the doorsteps of the buyers and therefore, the place of removal is actually the buyer s premises. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moved. 4. As per the about definition the point where Sale takes place or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, also becomes the place of removal . The entire transportation cost and transit insurance are paid by the appellant. Para (6) of CBEC Circular No. 988/12/2014-CX dated 20.10.2014 is relevant and is reproduce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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