TMI Blog2021 (9) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances of this case, the place of removal is the premises of the buyer, not the factory gate of the buyer, as the finished goods are cleared by the appellant on FOR destination basis . The appellant is entitled to cenvat credit on the GTA service for outward transportation of the goods on FOR destination basis - CENVAT credit allowed - appeal allowed - decided in favor of appellant. - E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice that it is an admitted fact that it is the appellant - manufacturer, who has paid the GTA charges for the services and have taken cenvat credit of the tax amount charged in the invoice for transportation, issued by the transporter, on the reverse charge basis. 5. Ld. Counsel further points out that as per the show cause notice and according to the Revenue also, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome more sample orders have been annexed to the compilation and demonstrated during the hearing. 7. The ld. Counsel further contends that as the appellant has paid the excise duty on the basic sale price, which includes the element of transportation upto the premises of the buyer, accordingly, they are entitled to cenvat credit of the GTA service under dispute, credit of which has been disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been mentioned in para 6 of the Circular, that this Circular only brings to the notice of the field the various judgements of the Hon ble Supreme Court, which may be referred for further guidance in individual cases, based on the facts of each case. Past cases should accordingly be decided. 9. Having considered the rival contentions, I find that in the facts and circumstances of this case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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