TaxTMI 
TaxTMI 
TaxTMI 
2022 (4) TMI 365
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....t Shri Pradeep Gupta, Authorised Representative for the respondent ORDER The issue involved in this appeal is whether the appellant has rightly taken cenvat credit on outward transportation for removal of finished goods. 2. Being aggrieved, the appellant had filed appeal before the Commissioner (Appeals) inter alia on the ground that cenvat credit on outward GTA service for clearance of finish....
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....rther urged that the appellant has sold their goods on FoR destination basis, wherein the delivery of goods is taken by the buyer at their doorstep. Till that stage, right of disposal and risk of transport of goods remain with the appellant - seller. Under such facts and circumstances, the place of removal is the buyer premises. The Commissioner (Appeals) holding that the place of removal is the f....
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....g conditions precedent, in satisfaction of their claim that - (i) Prices were inclusive of freight; (ii) Ownership of goods remained with the seller till the time of delivery at the buyer's premises; (iii) Risk in transit is borne by the appellant; (iv) Appellant alone remained the owner of goods retaining the right of disposal, till its delivery to the buyer and (v) No other charges exc....
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....s admitted fact that the appellant had cleared their finished goods on FoR destination basis. Further, admittedly it is the appellant who has borne the freight from their factory premises and also borne the risk of transit. The appellant have right of disposal of the goods during transit, until the goods were delivered at the buyer premises. Thus, in the facts and circumstances, the property of go....