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TMI Blog2022 (5) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... ho have borne the incidence of freight and has paid the service tax on the same. Further it is held that the place of removal is the premises of the buyer, and accordingly in terms of the amended provision in Rule 2(l), the appellant is entitled to cenvat credit on outward transport under dispute, the same has been incurred upto the place of removal. CENVAT Credit allowed - appeal allowed - dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be taken as cenvat credit and accordingly allowed this amount. 3. So far the period from 01.04.2008 to 31.03.2009 is concerned, in view of the amendment in the definition of input service w.e.f. 01.04.2008, the learned Commissioner (Appeals) refers to the ruling of the Hon ble Supreme Court in the case of CST vs. Ultratech Cement Ltd. in Civil Appeal No. 11261 of 2016, and accordingly it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f delivery of goods, and property in goods was transferred to the buyer at the destination. Thus, the place of removal is the premises of the buyer and not the factory gate. It is further urged that under the facts and circumstances the place of removal is premises of the buyer. Accordingly, the appellant is entitled to cenvat credit on the outward transportation. 5.1 Learned Counsel also rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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