https://www.taxtmi.com/caselaws?id=445408 The CESTAT Allahabad allowed the appeal regarding CENVAT credit on outward freight for transportation of final products. The Revenue argued that the place of removal for clearance was the factory gate/depot, not customer premises. However, the tribunal held that when goods are cleared on FOR basis, following Circular No. 1065/4/2018-CX dated 08.06.2018, the place of removal is the delivery location, making CENVAT credit on GTA services admissible until that point. The decision followed precedent from CESTAT Mumbai in a similar case, finding no merit in the Revenue's position. en-us Wed, 18 Oct 2023 00:00:00 +0530 Wed, 08 Nov 2023 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445408 The CESTAT Allahabad allowed the appeal regarding CENVAT credit on outward freight for transportation of final products. The Revenue argued that the place of removal for clearance was the factory gate/depot, not customer premises. However, the tribunal held that when goods are cleared on FOR basis, following Circular No. 1065/4/2018-CX dated 08.06.2018, the place of removal is the delivery location, making CENVAT credit on GTA services admissible until that point. The decision followed precedent from CESTAT Mumbai in a similar case, finding no merit in the Revenue's position. Case-Laws Central Excise Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445408