2022 (2) TMI 358

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....tral Excise<br>MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Hemant Bajaj, Advocate for the appellant. Ms. Tamanna Alam, Authorised Representative for the respondent/Department. ORDER Heard the parties. 2. The issue involved in these appeals is whether the appellant, M/s. Hindustan Zinc Ltd. is entitled to cenvat credit of service tax paid for availing the Goods Transport Agency Servic....

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.... removal' is the factory gate and not the premises and or address of the buyer. 6. The ld. Counsel further contends that as the appellant has paid the excise duty on the basic sale price, which includes the element of transportation upto the premises of the buyer, accordingly, they are entitled to cenvat credit of the GTA service under dispute, credit of which has been disputed. Ld. Counsel als....

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....the case of Roofit Industries, Ispat Industries and Ultra Tech Cement Ltd. etc., whereof situation of confusion has arisen and accordingly, the Board has emphasised that the general principal is that cenvat credit is allowable with respect to the 'place of removal' on outward transportation and accordingly, it has been mentioned in para 6 of the Circular, that this Circular only brings to the noti....