https://www.taxtmi.com/article/detailed?id=5824 Place of removal must be determined from the facts and contractual terms of each transaction; there is no statutory or regulatory basis to treat charging duty at a specified rate as automatically fixing the factory gate as place of removal. If the contract effects sale at destination, that destination may be the place of removal, and service tax on transportation to destination may be available for cenvat credit; the matter was remitted for fresh fact-based determination. en-us Thu, 11 Sep 2014 11:49:09 +0530 Thu, 11 Sep 2014 11:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5824 Place of removal must be determined from the facts and contractual terms of each transaction; there is no statutory or regulatory basis to treat charging duty at a specified rate as automatically fixing the factory gate as place of removal. If the contract effects sale at destination, that destination may be the place of removal, and service tax on transportation to destination may be available for cenvat credit; the matter was remitted for fresh fact-based determination. Articles Central Excise Thu, 11 Sep 2014 11:49:09 +0530 https://www.taxtmi.com/article/detailed?id=5824