TMI Blog2019 (11) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) Shri Naveen Bindal, Advocate for the Appellant Shri Tarun Kumkar, Authorised Representative for the Respondent ORDER PER ASHOK JINDAL: The appellants are in appeal against the impugned orders wherein the Cenvat credit on outward transportation has been denied on FOR destination sales on the ground that place of removable is the factory gate and no cenvat credit is available to the assessee beyond the place of removal i.e factory gate. 2. The fact in all the appeals are identical, therefore, all the appeals are disposed of by a common order. 3. The facts i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2018. The Ld. Counsel also provided the copy of the GR which shows the name of the consignee is the appellant only, therefore, it is prayed that the goods have been supplied by them at the factory gate, therefore, in terms of CBEC circular number 1065/04/2018-cx dated 08.06.2018, they are entitled to avail Cenvat credit on outward transportation services. 5. Heard the parties and considered the submissions. 6. On going through the relevant records, on perusal of the impugned order, I find that the order dated 20.11.2018 it was prayed before Ld. Commissioner (Appeal), but the Ld. Commissioner (Appeal) did not follow the order of this Tribunal and passed the contrary order which is against the directions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply the goods at buyer s place on FOR basis. As the goods are required to be supplied by the appellant at buyer premises, in that circumstances, the question arose before this Tribunal what is the place of removal? I find that the appellants have borne the transportation charges on the goods in question. On transportation of those goods, cenvat credit sought to be denied. I find that the appellants were owner of the goods till delivery of these goods to the buyers and the goods have been delivered to the buyer at buyer s place which is not disputed by the Revenue. In that circumstances, place of removal is buyer s place. As it has been decided that place of removal is buyer s place, therefore, following the analogies of this Tribunal i.e. i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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