2022 (5) TMI 472

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..... for the appellant Sh. Mahesh Bhardaj, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue involved in the appeal is whether the appellant, M/s. Hindustan Zinc Ltd. is entitled to cenvat credit of service tax paid for availing the Goods Transport Agency Service, for despatching their finished goods (outward transportation) on FOR destination ba .....

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..... the hearing that purchase/sales order for sale to the buyer- Agrawal Metal Works Pvt. Ltd., the pricing is, the basic price plus excise duty plus cess plus service tax and it is mentioned that this price is FOR destination. The corresponding sale invoice no.17458 dated 30.10.2008 has been raised, and there is no charges reflected for transportation of the goods from the factory to the premises of .....

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..... he 'place of removal' has been defined and also the Circular No.1065/4/2018-CX dated 8.6.2018, whereby the Board has directed that in view of the several rulings of the Hon'ble Apex Court particularly in the case of Roofit Industries, Ispat Industries and Ultra Tech Cement Ltd. etc., whereof situation of confusion has arisen and accordingly, the Board has emphasised that the general principal is t .....

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