2020 (6) TMI 794 - AT - Central Excise

CENVAT Credit - input services - GTA services for outward transportation of goods from the factory to the buyer s premises - goods are sold on FOR (buyer s premises) basis - HELD THAT - Such matters required to be remanded to the lower authorities for determining what is the place of removal?

Summary

The Appellate Tribunal CESTAT CHENNAI discussed Cenvat credit on GTA services for outward transportation of goods. Referring to judgments in Ultratech Cement Limited and Ispat Industries Limited cases, the Tribunal considered whether credit should be denied when goods are sold on FOR basis or if the place of removal needs to be determined by lower authorities.