GTA services are eligible for credit only upto factory gate if excise duty isn’t computed on transac

Cenvat Credit : Definition of 'place of removal' under section 4(3)(c) of Excise Act would apply for Cenvat Credit purposes only if duty is payable with reference to transaction value; in any other case 'place of removal' would be 'factory gate' and credit of transport services would be available only up to said place of removal