https://www.taxtmi.com/caselaws?id=77916 Cenvat credit on Customs House Agent services used for export clearances depends on whether the services are used up to the place of removal and whether ownership of the goods passes at the destination. Rule 2(l) of the Cenvat Credit Rules, 2004 covers services used in relation to clearance of final products from the place of removal and outward transportation up to that point, and the Board clarification treated the place of removal as the point where title transfers. On the stated facts, the exports were on FOR destination basis, so admissibility turned on verification of the transfer of ownership and the service nexus. The matter was remanded for such factual verification. en-us Fri, 15 Jan 2010 00:00:00 +0530 Tue, 07 May 2013 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77916 Cenvat credit on Customs House Agent services used for export clearances depends on whether the services are used up to the place of removal and whether ownership of the goods passes at the destination. Rule 2(l) of the Cenvat Credit Rules, 2004 covers services used in relation to clearance of final products from the place of removal and outward transportation up to that point, and the Board clarification treated the place of removal as the point where title transfers. On the stated facts, the exports were on FOR destination basis, so admissibility turned on verification of the transfer of ownership and the service nexus. The matter was remanded for such factual verification. Case-Laws Service Tax Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77916