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        Central Excise

        CENVAT Credit - place of removal for the GTA Services provided...

        High Court Rules Seller's Ownership Extends to Buyer's Premises in CENVAT Credit Case for GTA Services.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CENVAT Credit - place of removal for the GTA Services provided under a F.O.R sale contract - The High Court determined that in an F.O.R sale, where ownership remains with the seller until delivery at the buyer's premises, the place of removal should be considered the buyer's premises. This interpretation was supported by relevant Supreme Court decisions and a circular issued by the CBIC. The Tribunal's decision to consider the factory gate as the place of removal was deemed unjustified. - The High Court concluded that the appellant is indeed eligible for CENVAT credit on outward transportation beyond the place of removal.
                                Note: It is a system-generated summary and is for quick reference only.
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