Cenvat credit on outward freight to consignment agent premises was admissible where that premises was treated as the place of removal.

Cenvat credit on service tax paid for goods transport agency services used to move finished goods from the factory to a consignment agent's premises was admissible because that premises was treated as the place of removal. The analysis noted that property in the goods did not pass to the consignment agent and transportation expense remained with the manufacturer, bringing the outward freight within the relevant credit framework. Revenue's challenge therefore failed.

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Issues: Whether Cenvat credit of service tax paid on goods transport agency services used for transportation of finished goods from the factory to the consignment agent's premises was admissible.

Analysis: The issue turned on whether the consignment agent's premises could be treated as a place of removal. The decision accepted that the premises of the consignment agent fell within the relevant understanding of place of removal and that the property in the goods did not pass to the consignment agent, with transportation expenses remaining on the manufacturer.

Conclusion: The Cenvat credit was held to be admissible and the Revenue's challenge failed.

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