CENVAT Credit on GTA Services | Place of Removal | Bata India | CESTAT Remanded Issue back to AO

Bata India Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) Learned Advocate for the appellant would submit that the Adjudicating Authority has mis-directed in denying the CENVAT Credit and that the Commissioner has not appreciated the facts of the case properly nor has she examined the facts of the case from the perspective of the directions of the Hon’ble High Court. He would seriously contend that in view of the amended provisions, especially Rule 2(l) read with Rule 2(t) of the CENVAT Credit Rules, 2004, the ‘place of removal’ is the place from where the goods ar...