CENVAT Credit Eligibility on GTA Services: "Place of Removal" Defined as Factory Gate u/r 4, Central Excise Rules.

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....CENVAT credit on GTA servuce - Input credit - place of removal - duty paid at specified rate - In this case, the “place of removal” would be the “place of removal” for the purpose of Rule 4 of Central Excise Rules, i.e. the places on removal from where the duty is liable to be paid, which in this case, is the factory gate of Sonadih factory, as the duty on clinker becomes payable at the time of removal from Sonadih factory. - Section 4(3)(c) would be of no relevance - AT....