https://www.taxtmi.com/caselaws?id=423862 The Appellate Tribunal CESTAT Ahmedabad considered the entitlement to cenvat credit of GTA services for goods supplied from the appellant's premises to buyers' premises. The key issue was whether the goods were sold on a FOR basis, as per Circular No. 988/12/2014-CX. The Tribunal emphasized determining the place of removal based on the Sale of Goods Act, 1930, and set aside the order for re-examination by the original authority to ascertain if the appellant qualified for the credit under the circular. en-us Thu, 03 Feb 2022 00:00:00 +0530 Fri, 17 Jun 2022 09:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423862 The Appellate Tribunal CESTAT Ahmedabad considered the entitlement to cenvat credit of GTA services for goods supplied from the appellant's premises to buyers' premises. The key issue was whether the goods were sold on a FOR basis, as per Circular No. 988/12/2014-CX. The Tribunal emphasized determining the place of removal based on the Sale of Goods Act, 1930, and set aside the order for re-examination by the original authority to ascertain if the appellant qualified for the credit under the circular. Case-Laws Central Excise Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423862