2018 (7) TMI 687

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....t ORDER The sole issue to be decided in the above appeals is whether credit is admissible on GTA services upto the buyers premises for outward transportation of goods. 2. Heard the Ld. Advocate Shri Santhanagopalan for the appellants and the Ld. AR Shri R. Subramaniyam, AC, for the Revenue. 3. The appellant is a manufacturer of „Uninterrupted Power Supply System' (UPSS in short) and are ....

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.... prosecuting these appeals. 3. The contentions of the Ld. Advocate are broadly classified as under:- i) The goods are sold by the appellant on FOR/FOB basis and accordingly the transfer of property in goods takes place only at the customers place. ii) The sale takes place at the customers place as per the understanding/contract between the appellant and its customers. iii) As per the contra....

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....ive contends that the issue is no more res integra since the Hon'ble Apex Court in the case of CCE & ST Vs. Ultra Tech Cement Ltd. - 2018 (9) GSTL 337 (S.C.) has categorically interpreted the place of removal vis-à-vis the eligibility of Cenvat credit. He also relies on the judgment of the Hon'ble Apex Court in the case of CCE, Nagpur Vs. Ispat Industries Ltd. - 2015 (324) ELT 670 (S.C). 5....