Buyer’s Premises May Qualify as Place of Removal in FOR Contracts: CESTAT Chennai

Ramco Cements Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) CESTAT Chennai remanded the appeals filed by the assessee concerning eligibility of CENVAT credit on outward Goods Transport Agency (GTA) services used for transportation of cement sold on FOR destination basis. The dispute related to periods from May 2016 to June 2017, during which the Department disallowed CENVAT credit amounting to ₹45.95 lakh and ₹38.43 lakh on the ground that outward transportation beyond the factory gate or depot was not eligible as “input service”. The assessee contended that cement...