https://www.taxtmi.com/caselaws?id=328759 The Tribunal held that the appellant was eligible for CENVAT Credit on services at their retail outlets as the place of removal was deemed to be the retail outlets where goods were sold, not the factory gate. Citing relevant case law, the Tribunal concluded that services utilized until the retail outlets are considered part of the manufacturing process, allowing for the credit. The appeal was allowed, granting the appellant relief in line with the interpretation that the retail outlets constituted the place of removal for the purpose of availing CENVAT Credit. en-us Wed, 20 Jan 2016 00:00:00 +0530 Mon, 13 Jun 2016 15:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328759 The Tribunal held that the appellant was eligible for CENVAT Credit on services at their retail outlets as the place of removal was deemed to be the retail outlets where goods were sold, not the factory gate. Citing relevant case law, the Tribunal concluded that services utilized until the retail outlets are considered part of the manufacturing process, allowing for the credit. The appeal was allowed, granting the appellant relief in line with the interpretation that the retail outlets constituted the place of removal for the purpose of availing CENVAT Credit. Case-Laws Central Excise Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328759