https://www.taxtmi.com/caselaws?id=220366 For FOR destination sales, the customer's premises can be treated as the place of removal where ownership and transit risk remain with the supplier and freight to that point forms part of the price. The invoices described the sales as FOR destination basis, duty was paid on the price including freight, and the absence of insurance charges alone did not disprove supplier-borne transit risk. On those facts, outward freight up to the customer's premises qualified for Cenvat credit. Godown rent was also eligible because the service was used before removal of the goods and for storage of inputs. en-us Fri, 11 Jan 2013 00:00:00 +0530 Wed, 08 Jan 2014 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220366 For FOR destination sales, the customer's premises can be treated as the place of removal where ownership and transit risk remain with the supplier and freight to that point forms part of the price. The invoices described the sales as FOR destination basis, duty was paid on the price including freight, and the absence of insurance charges alone did not disprove supplier-borne transit risk. On those facts, outward freight up to the customer's premises qualified for Cenvat credit. Godown rent was also eligible because the service was used before removal of the goods and for storage of inputs. Case-Laws Central Excise Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220366