2019 (6) TMI 1017

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..... act, for any inter state sale, C.S.T. is required to be charged by any seller of the goods. By charging C.S.T. does not make the goods are sold at the factory gate. In fact, we have to see that in terms of the CBCE Circular No. 10654/4/2018 dt. 08.06.2018, what is the place of removal. In this case, the goods were sold through courier and till the goods are delivered to the buyer, the appellant .....

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..... erein the Cenvat credit availed on courier service has been denied on the ground that the appellant is selling the goods at their factory gate, therefore, for the courier service, they are not entitled to avail the Cenvat credit. 2. The Ld. Counsel for the appellant submits that the appellant is sending the goods through courier and till the goods reach to the buyer s place, the appellant .....

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..... raised by the Ld. A.R. if C.S.T. has been charged, it means the goods have been delivered at factory gate. I have considered the arguments in advance made by the Ld. A.R. As per by the version of Ld. A.R. if the goods are delivered at the buyer s place, C.S.T. is not required to be charged. This is not the mandate of law. In fact, for any inter state sale, C.S.T. is required to be charged by any .....

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