9911796707
TMI Blog2022 (2) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts and circumstances of this case, the place of removal is the premises of the buyer, not the factory gate of the sellor/appellant, as the finished goods are cleared by the appellant on FOR destination basis . Accordingly, the appellant is entitled to cenvat credit on the GTA service for outward transportation of the goods on FOR destination basis. Appeal allowed - decided in favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s pointed out from the show cause notice and the impugned order that it is an admitted fact that it is the appellant - manufacturer, who has paid the GTA charges for the services and have taken cenvat credit of the tax amount charged in the invoice for transportation, issued by the transporter, on the reverse charge basis. 5. Ld. Counsel further points out that as per the show cause notice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 reported at 2021 (9) TMI 692 (CESTAT-Delhi). 7. Ld. Authorised Representative for Revenue relies on the impugned order and further refers to para 9 of the impugned order in appeal, wherein the ld. Commissioner (Appeals), after taking notice of the definition of place of removal under Section 4(3)(c) and 4(3)(cc), wherein the place of removal has been defined and also the Circular No.106 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in the facts and circumstances of this case, the place of removal is the premises of the buyer, not the factory gate of the sellor/appellant, 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 service for outward transportation of the goods on FOR destination basis. Accordingly, these a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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