CENVAT Credit Allowed as Delivery Terms Establish Buyer’s Premises as Place of Removal

Gnat Foundry Pvt Ltd. Vs Commissioner of Central Excise & Central GST (CESTAT Mumbai) In Gnat Foundry Pvt Ltd. Vs Commissioner of Central Excise & Central GST, the CESTAT Mumbai adjudicated an appeal challenging the order dated 16.11.2020 passed by the Commissioner (Appeals), Pune, which had upheld the Order-in-Original dated 30.01.2019 denying CENVAT credit on Goods Transport Agency (GTA) services used for outward transportation of goods to customers’ premises. The central issue before the Tribunal was whether the appellant was entitled to avail CENVAT cred-it of service tax paid on...