TMI Blog2022 (4) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... on FoR destination basis. Further, admittedly it is the appellant who has borne the freight from their factory premises and also borne the risk of transit. The appellant have right of disposal of the goods during transit, until the goods were delivered at the buyer premises. Thus, in the facts and circumstances, the property of goods got transferred to the buyer at the doorstep of the buyer upon d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit on outward GTA service for clearance of finished goods on FoR basis is admissible as per Board Circular No. 1065/4/2018-CX dated 08.06.2018. It was further urged that the ruling of Hon ble Supreme Court in the case of Ultratech Cement Limited is inapplicable in the facts of the present case, in view of the Board Circular. In the Board Circular the four rulings of the Apex Court which are in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) holding that the place of removal is the factory gate of the appellant, was pleased to dismiss the appeal. Being aggrieved, the appellant is before this Tribunal. 3. Learned Counsel for the appellant draws my attention to the allegation in the show cause notice, wherein para 2, it is observed that the appellant have sold excisable goods to their customer on FoR basis and were paying s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill its delivery to the buyer and (v) No other charges except the price of goods were collected by the appellant-seller from the buyer. 3.2 The appellant have demonstrated the abovementioned facts from the copy of sample invoice, annexed to the appeal file. For reference, I refer to Invoice No. 4599 dated 05.05.2017 for despatch of goods to Garg Co. at Jind, Haryana, wherein on the body of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises. Thus, in the facts and circumstances, the property of goods got transferred to the buyer at the doorstep of the buyer upon delivery. Thus, in the facts and circumstances, the place of removal is the premises of the buyer. Thus, I hold that the appellant is entitled to cenvat credit on the outward transport under dispute. Accordingly, the appeal is allowed and the impugned order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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