2022 (1) TMI 130

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....Y, MEMBER (JUDICIAL) Shri Hemant Bajaj & Ms. Sukriti Das, Advocates for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent. ORDER Heard both the parties. 2. The appellant is, inter alia, engaged in the manufacture of H.A. bricks/Fire Clay bricks, etc falling under Chapters 69 of the First Schedule to the Central Excise Tariff Act, 1985 (CETA) and avails cen....

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....lant avails the services of Goods Transport Agency ('GTA') for outward transportation of its final products from the factory to its buyer's premises and accordingly, availed the Cenvat credit of service tax paid on such GTA services. 4. A show cause notice dated 21.03.2018 was issued to them and subsequently, the proceedings were finalized by the Adjudicating Authority vide Order-in-Original da....

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....destination basis, and the transportation cost was included in the sale price, on which central excise duty has been discharged. The Adjudicating Authority has denied the cenvat credit taken by the appellant on the outward transportation from the factory to the dealer's premises. 8. Having considered the rival contentions, I find that in the facts and circumstances of this case, the 'place of r....