2019 (6) TMI 1017

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.... for the Appellant Mr. G.M. Sharma, Authorised Representative for the Respondent ORDER The appellant is in appeal against the impugned orders, wherein the Cenvat credit availed on courier service has been denied on the ground that the appellant is selling the goods at their factory gate, therefore, for the courier service, they are not entitled to avail the Cenvat credit. 2. The Ld. Co....

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....ld the goods at the factory gate. 4. Heard the parties and considered the submissions. 5. In this case, the dispute has been raised by the Ld. A.R. if C.S.T. has been charged, it means the goods have been delivered at factory gate. I have considered the arguments in advance made by the Ld. A.R. As per by the version of Ld. A.R. if the goods are delivered at the buyer's place, C.S.T. is not r....