2021 (4) TMI 1200

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..... goods from the factory of the appellant to their own depot. In this case even as per section 4 of the Central Excise Act, the place of removal is the depot and not the factory gate. Moreover, the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service definition Cenvat Credit on Outward Transportation Services is admissible up to the place of removal .....

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..... ion of goods from the factory of the appellant to their various depots. 2. Shri Jigar Shah, Learned Counsel appearing on behalf of the appellant submits that it is admitted even by the Adjudicating Authority that the transportation service in question is from the factory gate to depot. Therefore, the outward transportation service was used up to the place of removal. He submits that moreover th .....

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..... ice was used for transportation of goods from the factory of the appellant to their own depot. In this case even as per section 4 of the Central Excise Act, the place of removal is the depot and not the factory gate. Moreover, the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service definition Cenvat Credit on Outward Transportation Services is ad .....

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