TMI Blog2017 (1) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... L EXCISE, RAIPUR [2014 (10) TMI 297 - CHHATTISGARH HIGH COURT], where it was held that in case of sale at the place of destination, the assessee is only entitled to claim credit of service tax on GTA, provided the amount paid was integral part of price of the goods - In the present case, the transportation cost has been included in the assessable value and as such the facts of the case is differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Shri Saurabh Suman Sinha, Advocate for the Respondent/Assessee ORDER The Revenue is in appeal against the order dated 11.03.2011 of Commissioner (Appeals-I), Raipur. The respondents were engaged in the manufacture of Cement and Clinker liable to Central Excise duty. They have also availed credit of duty paid on inputs, capital goods and service tax. The dispute in the present app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue emphasized that the term place of removal needs determination taking into account the facts of an individual case and relying on the definition under section 4 of Central Excise Act, 1944. It is contended by Revenue that in the instant case, the goods were transported to sister unit of the respondent for further manufacture and as such, the place of removal would be factory of manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs premises on FOR destination basis, the credit was admissible as the sale has taken place when the customer takes delivery of the goods. The cost of transportation has been included in the assessable value and as such, the impugned order permitted the credit as legally eligible. We note that during the arguments, Ld. AR referred to the decision of Hon'ble Chhattisgarh High Court in the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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