2019 (4) TMI 118

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....mar, AC (AR) ORDER After hearing both sides, it is seen that the issue involved in this appeal is with regard to denial of Cenvat credit on outward transportation of goods upto the buyer's premises. 2. On behalf of the appellant, the learned counsel Ms. K. Nancy appeared and argued the matter. She submitted that the Hon'ble Apex Court in the case of M/s. Ultratech Cement Ltd. reported in ....

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....e present case, the sale of goods is on F.O.R. basis and the place of removal is at buyer's premises. She therefore submitted that as per Board's Circular, the department has to first consider the place of removal and then determine the eligibility of credit on GTA Services upto the buyer's premises. It is pointed out by her that though the Division Bench of this Tribunal had remanded the matter i....

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....t is necessary to remand the matter in order to decide which is the place of removal. 4. Heard both sides. 5. The bench of this Tribunal after the decision of the Hon'ble Apex Court in M/s. Ultratech Cement Ltd.(supra) and also consequent upon Board circular had disposed a batch of cases by remanding the matter to the adjudicating authority to consider the issue of place of removal and then ....