https://www.taxtmi.com/caselaws?id=760208 CESTAT Chennai allowed appeals by remand regarding CENVAT credit eligibility for Goods Transport Agency services. The tribunal applied precedent from Ramco Cements case, directing lower authority to verify documents and ascertain place of removal using SC judgments in Emco and Roofit Industries cases. Credit eligibility depends on whether buyer's premises constitutes place of removal in FOR contract basis clearances. Appeals remanded for fresh determination based on documentary verification of actual place of removal. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760208 CESTAT Chennai allowed appeals by remand regarding CENVAT credit eligibility for Goods Transport Agency services. The tribunal applied precedent from Ramco Cements case, directing lower authority to verify documents and ascertain place of removal using SC judgments in Emco and Roofit Industries cases. Credit eligibility depends on whether buyer's premises constitutes place of removal in FOR contract basis clearances. Appeals remanded for fresh determination based on documentary verification of actual place of removal. Case-Laws Central Excise Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760208