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Issues: Whether CENVAT credit on Goods Transport Agency service was admissible up to the place of removal in a case of clearances on FOR contract basis.
Analysis: The Tribunal applied the Larger Bench ruling on FOR contract clearances, which requires determination of the place of removal by reference to the governing Supreme Court decisions, the Karnataka High Court decision, and the CBIC circular dated 08.06.2018. Since the controversy had already been resolved in the appellant's own connected matter on the same legal issue, the denial of credit could not be sustained.
Conclusion: CENVAT credit on GTA service up to the place of removal was held admissible, and the impugned denial was set aside in favour of the assessee.
Ratio Decidendi: In FOR contract clearances, admissibility of CENVAT credit on GTA service depends on ascertainment of the place of removal in accordance with the applicable judicial decisions and the Board circular, and credit is allowable up to that place.
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