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of <h1>Tribunal Remands CENVAT Credit Denial for GTA Services, Orders Re-examination</h1> The Tribunal found that the adjudicating authority did not follow the Board Circular in denying CENVAT credit for GTA services claimed by beverage ... - Issues involved: Determination of place of removal for claiming input service credit on GTA services u/s CENVAT Credit Rules, 2004.Summary:1. The appellants, manufacturers of beverages, claimed input service credit on GTA services for transport of goods to dealers' premises. Revenue disallowed the credit stating services are rendered after place of removal. Appellant argued place of removal determined as per CBEC Circular No. 988/12/2014-CX. Circular defines place of removal as where sale is completed under Sale of Goods Act, 1930. 2. Circulars by the Board emphasize determining the point of sale to ascertain place of removal. Sale completion at dealer's premises crucial for transfer of ownership. Deviation from circulars noted by Board. Legal position under Sale of Goods Act, 1930 considered for transfer of property in goods.3. Counsel asserts goods transferred to dealers at their premises, making it the place of removal. Revenue contends sale complete at factory gate due to advance payment. Board Circular mandates determining place of removal as per Sale of Goods Act, 1930.4. Tribunal finds Board Circular not followed by adjudicating authority in denying CENVAT credit. Remands the matter to verify sale completion as per circular and agreements with dealers. Orders re-examination by Original Adjudicating Authorities following principles of natural justice.(Order pronounced on 20/12/2018 in open court)
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