2015 (3) TMI 338

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..... the condition of FOR destination. Upon examination of certain conditions, he came to the conclusion that the goods were delivered at the place of buyer carrying ownership of the goods with the manufacturer till the place of the buyer. Thus, the goods were removed at the place of buyer, not elsewhere. To this conclusion, there is no rebuttable evidence brought out by the Revenue in its appeal - wh .....

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..... condition of FOR destination. Upon examination of certain conditions, he came to the conclusion that the goods were delivered at the place of buyer carrying ownership of the goods with the manufacturer till the place of the buyer. Thus, the goods were removed at the place of buyer, not elsewhere. To this conclusion, there is no rebuttable evidence brought out by the Revenue in its appeal. Ld. Coun .....

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..... ounds have no substance and in absence of any evidence contrary to the principles enumerated in the circular, Revenue appeal shall be dismissed. 3. Revenue submits that order of the ld. Commissioner is erroneous on the ground that the place of buyer is not the place of removal of the goods. Therefore, the GTA service availed incurring the service tax shall not entitled the appellant to the cred .....

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