https://www.taxtmi.com/highlights?id=14396 CENVAT credit on GTA servuce - Input credit - place of removal - duty paid at specified rate - In this case, the “place of removal” would be the “place of removal” for the purpose of Rule 4 of Central Excise Rules, i.e. the places on removal from where the duty is liable to be paid, which in this case, is the factory gate of Sonadih factory, as the duty on clinker becomes payable at the time of removal from Sonadih factory. - Section 4(3)(c) would be of no relevance - AT en-us Mon, 09 Sep 2013 11:12:20 +0530 Mon, 09 Sep 2013 11:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14396 CENVAT credit on GTA servuce - Input credit - place of removal - duty paid at specified rate - In this case, the “place of removal” would be the “place of removal” for the purpose of Rule 4 of Central Excise Rules, i.e. the places on removal from where the duty is liable to be paid, which in this case, is the factory gate of Sonadih factory, as the duty on clinker becomes payable at the time of removal from Sonadih factory. - Section 4(3)(c) would be of no relevance - AT Highlights Central Excise Mon, 09 Sep 2013 11:12:20 +0530 https://www.taxtmi.com/highlights?id=14396