https://www.taxtmi.com/caselaws?id=226178 Cenvat credit on services used at an installation site depends on whether the underlying arrangement is a true turnkey contract in which erection, installation, freight and transit insurance form part of the contracted value and the site can be treated as the point of sale. Where the record does not conclusively show that all relevant cost elements were included in the contract price, the contractual terms and supporting invoices must be verified against the applicable CBEC circular before credit can be determined. The matter is therefore remitted for fresh examination of the contracts and invoices, with an opportunity of hearing to the assessee. en-us Tue, 26 Mar 2013 00:00:00 +0530 Sat, 20 Apr 2013 21:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226178 Cenvat credit on services used at an installation site depends on whether the underlying arrangement is a true turnkey contract in which erection, installation, freight and transit insurance form part of the contracted value and the site can be treated as the point of sale. Where the record does not conclusively show that all relevant cost elements were included in the contract price, the contractual terms and supporting invoices must be verified against the applicable CBEC circular before credit can be determined. The matter is therefore remitted for fresh examination of the contracts and invoices, with an opportunity of hearing to the assessee. Case-Laws Central Excise Tue, 26 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226178