TMI Blog2022 (5) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... d circumstances 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 - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 paid 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 has cleared their goods on FOR destination basis. However, according t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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. 8. Ld. Authorised Representative for Revenue relies on the impugned order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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, the place of removal is the premises of the buyer, not the factory gate o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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