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TMI Blog2022 (1) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... t Agency (GTA) services - outward transportation of its final products from the factory to its buyer s premises - place of removal - FOR destination basis - HELD THAT:- The appellant manufacturer has undertaken sale of H.A. [High Availability] bricks/F.C. [Fire Clay] bricks on FOR destination basis, and the transportation cost was included in the sale price, on which central excise duty has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y bricks, etc falling under Chapters 69 of the First Schedule to the Central Excise Tariff Act, 1985 (CETA) and avails cenvat credit on inputs, capital goods and input services, in accordance with the provisions of the Cenvat Credit Rules, 2004 ('Credit Rules'). 3. The appellant sells its final products through stockiest/agent, namely TRL Krosaki Refractories Ltd., Orissa to the customers on Free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued to them and subsequently, the proceedings were finalized by the Adjudicating Authority vide Order-in-Original dated 26.07.2019, wherein cenvat credit of ₹ 13,61,786/- was disallowed and ordered for recovery of the same with interest under Section 11 AA of the Central Excise Act, 1944 and a penalty amount of ₹ 13,61,786/- under Section 11 AC of the Central Excise Act, 1944 was imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Having considered the rival contentions, I find that in the facts and circumstances of this case, the 'place of removal' is the premises of the buyer, not the factory gate of the seller, as the finished goods are cleared by the appellant on 'FOR destination basis'. Accordingly, I hold that the appellant is entitled to cenvat credit on the GTA services for outward transportation of the goods s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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