2015 (8) TMI 302

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....ative For The Respondent :Shri S.R. Dixit, Advocate Per: H.K. Thakur This appeal has been filed by the Revenue with respect to OIA No. SUR-EXCUS-002-APP-219-13-14 dated 10.10.2013 under which Commissioner (appeal) has allowed the benefit of Cenvat Credit on GTA services by setting aside the order-in-original dated 19.02.2013 under which the said credit was disallowed on the ground that outward ....

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....has fairly held that the delivery of goods to the buyers from the factory is on FOR destination basis and invoice raised show that agreed price is inclusive of transportation charges also. Learned Advocate relied upon the case law of Commissioner of Central Excise & Customs, vs. Parth Poly Wooven Pvt. Ltd. 2012 (25) S.T.R. 4 (Guj.). He also relied upon a Circular No. 988/12/2014-CX dated 20.11.201....

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....'place of removal'. The 'Place of removal' has been defined in Section - 4 (3) (C) of Section 4 of the Central Excise Act, 1944 the same is reproduced below:- (i) A factory or any other place or premises of production or manufacture of the excisable goods,' (ii) A warehouse or any other place or premises wherein the excisable goods have been permitted to be stored without payment of duty.' (iii....