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    <title>Cenvat credit on service tax paid</title>
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    <description>Cenvat credit for service tax on outward freight is admissible only if the sale and transfer of property in goods occur at the destination (the place of removal); where ownership and risk remain with the seller until delivery and freight forms part of the price, the service tax on transportation up to that place may be taken as Cenvat credit, whereas factory gate or depot sales generally preclude such credit.</description>
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      <description>Cenvat credit for service tax on outward freight is admissible only if the sale and transfer of property in goods occur at the destination (the place of removal); where ownership and risk remain with the seller until delivery and freight forms part of the price, the service tax on transportation up to that place may be taken as Cenvat credit, whereas factory gate or depot sales generally preclude such credit.</description>
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