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of <h1>Clarification on 'Place of Removal' Under CENVAT Credit Rules, 2004: Determined by Sale Location per Sale of Goods Act, 1930.</h1> The circular addresses the determination of the 'place of removal' under the CENVAT Credit Rules, 2004, which affects the availability of input service credit. It clarifies that the place of removal is where the sale occurs, meaning where the transfer of property in goods from seller to buyer takes place, as per the Sale of Goods Act, 1930. The circular emphasizes that factors like freight charges, insurance, or risk-bearing do not determine the place of removal. It reiterates that the place of removal should be established based on legal provisions, not merely on contractual terms or conditions.
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