TaxTMI 
TaxTMI 
2025 (6) TMI 530
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....for the respondent ORDER This appeal arises from denial of credit of Rs. 15,46,386, from operation of rule 14 of CENVAT Credit Rules, 2004 read with section 11A of Central Excise Act, 1944, being tax on 'goods transport agency (GTA)' service charged upon them in accordance with Finance Act, 1994, that had been availed by the appellant, M/s Ultra Tech Cement Ltd, for the period from December 2015....
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....ery according to the facts of each case and, in particular, with reference to the decision of the Hon'ble Supreme Court on supply of goods at the premises of the customer. Learned Counsel further submitted that the issue was no longer res integra inasmuch as a Larger Bench of the Tribunal, in Ramco Cements Ltd v. Commissioner of Central Excise, Puducheryy [2023 (12) TMI 1332 - CESTAT CHENNAI-L....
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....d Roofit Industries to conclude that the place of removal is the buyer's premises. xxxxx 35. In the result, in a case where clearances of goods are against FOR contract basis, the authority needs to ascertain the 'place of removal' by applying the judgments of the Supreme Court in Emco and Roofit Industries, the decision of the Karnataka High Court in Bharat Fritz Werner, and the Circular dated....