https://www.taxtmi.com/caselaws?id=784754 CENVAT credit on outward transportation (GTA) turned on correct determination of the "place of removal" under s. 4(3)(c) of the Central Excise Act, 1944 in FOR destination sales. The Tribunal held that place of removal is a mixed question of fact and law and cannot be presumed as factory gate; it must be determined from contracts/invoices on transfer of title, passing of risk, and whether freight is integral to assessable value, consistent with SC jurisprudence and the CBIC circular requiring fact-based adjudication. Since the authority failed to undertake this mandatory verification, the denial of GTA credit beyond factory gate was unsustainable; the impugned order was set aside and remanded for limited factual verification and fresh decision on credit, interest, and penalty. en-us Fri, 09 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784754 CENVAT credit on outward transportation (GTA) turned on correct determination of the "place of removal" under s. 4(3)(c) of the Central Excise Act, 1944 in FOR destination sales. The Tribunal held that place of removal is a mixed question of fact and law and cannot be presumed as factory gate; it must be determined from contracts/invoices on transfer of title, passing of risk, and whether freight is integral to assessable value, consistent with SC jurisprudence and the CBIC circular requiring fact-based adjudication. Since the authority failed to undertake this mandatory verification, the denial of GTA credit beyond factory gate was unsustainable; the impugned order was set aside and remanded for limited factual verification and fresh decision on credit, interest, and penalty. Case-Laws Central Excise Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784754