https://www.taxtmi.com/caselaws?id=270496 The Tribunal held that Cenvat Credit for outward GTA used for removal of intermediate goods to job workers or own units was allowable as the place of removal was considered where goods were sold after leaving the factory, not the factory itself. The denial of credit based on the factory being the place of removal was overturned, allowing Cenvat Credit for GTA services up to the actual place of sale. Additionally, the Tribunal clarified that the place of removal under Section 4(3)(c) of the Central Excise Act is where goods are sold after clearance, which in this case was not the factory but the actual sales location, entitling the appellant to Cenvat Credit for GTA services. en-us Thu, 20 Aug 2015 00:00:00 +0530 Tue, 17 May 2016 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270496 The Tribunal held that Cenvat Credit for outward GTA used for removal of intermediate goods to job workers or own units was allowable as the place of removal was considered where goods were sold after leaving the factory, not the factory itself. The denial of credit based on the factory being the place of removal was overturned, allowing Cenvat Credit for GTA services up to the actual place of sale. Additionally, the Tribunal clarified that the place of removal under Section 4(3)(c) of the Central Excise Act is where goods are sold after clearance, which in this case was not the factory but the actual sales location, entitling the appellant to Cenvat Credit for GTA services. Case-Laws Central Excise Thu, 20 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270496