https://www.taxtmi.com/article/detailed?id=5780 Rule 2(qa) of the Cenvat Credit Rules, 2004 defines place of removal to include factory, depot/warehouse and any place from where goods are sold after clearance; the definition is used in Rule 2(l) to define input service. Judicial decisions consistently treat the port/place of export (including where export documents are presented or goods are loaded) as the place of removal for exports, thereby allowing Cenvat credit for services-such as freight, customs house agent services, courier and godown rental-utilised up to that export point. en-us Wed, 13 Aug 2014 14:53:57 +0530 Wed, 13 Aug 2014 14:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5780 Rule 2(qa) of the Cenvat Credit Rules, 2004 defines place of removal to include factory, depot/warehouse and any place from where goods are sold after clearance; the definition is used in Rule 2(l) to define input service. Judicial decisions consistently treat the port/place of export (including where export documents are presented or goods are loaded) as the place of removal for exports, thereby allowing Cenvat credit for services-such as freight, customs house agent services, courier and godown rental-utilised up to that export point. Articles Service Tax Wed, 13 Aug 2014 14:53:57 +0530 https://www.taxtmi.com/article/detailed?id=5780