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    <title>2019 (4) TMI 118 - CESTAT CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=377674</link>
    <description>The appeal focused on the denial of Cenvat credit on outward transportation of goods up to the buyer&#039;s premises. The Tribunal remanded the case to determine the place of removal, emphasizing the need to verify the sale terms and location. The appellant&#039;s argument for credit eligibility on GTA services up to the buyer&#039;s premises when the sale is on F.O.R. basis was considered, and the Tribunal directed the adjudicating authority to reevaluate based on provided documentation. If the buyer&#039;s premises are confirmed as the place of removal, the appellant would be entitled to the credit. The appeal was allowed for remand for further assessment.</description>
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    <pubDate>Tue, 12 Mar 2019 00:00:00 +0530</pubDate>
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      <title>2019 (4) TMI 118 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=377674</link>
      <description>The appeal focused on the denial of Cenvat credit on outward transportation of goods up to the buyer&#039;s premises. The Tribunal remanded the case to determine the place of removal, emphasizing the need to verify the sale terms and location. The appellant&#039;s argument for credit eligibility on GTA services up to the buyer&#039;s premises when the sale is on F.O.R. basis was considered, and the Tribunal directed the adjudicating authority to reevaluate based on provided documentation. If the buyer&#039;s premises are confirmed as the place of removal, the appellant would be entitled to the credit. The appeal was allowed for remand for further assessment.</description>
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      <pubDate>Tue, 12 Mar 2019 00:00:00 +0530</pubDate>
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