2017 (1) TMI 189

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....le goods i.e., TV, refrigerator, washing machine, compressor, etc., classifiable under Chapter 84 and 85 of Central Excise Tariff Act, 1985. The appellant are also registered as a recipient of service with the Service Tax Commissionerate under the category of Goods Transport Agency (GTA) service for the purpose of payment of service tax. The goods manufactured by the appellants are covered under the III Schedule to the Central Excise Act, 1944 and are cleared on payment of central excise duty on MRP value in terms of Section 4A of Central Excise Act, 1944. The appellants are availing CENVAT credit of service tax paid on services of transport agency by transporting the goods manufactured by them to the premises of the buyers i.e., M/s. Video....

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.... that the customers premises cannot be considered as a place of removal as per the definition of Rule 2(l) of CENVAT Credit Rules, 2004 and hence the service tax paid on transportation of goods to the buyers premises on FOR sale basis is not available as credit to the appellant. Learned counsel further submitted that the appellant has undertaken the transportation of the finished goods as part of the agreement/contract entered by them with the customers. In their case, the sale has taken place at the destination point and transportation cost is an integral part of the sale consideration. The ownership of the goods and the property in the goods remained with the appellant till the delivery of the goods takes place. In support of his submissi....