https://www.taxtmi.com/caselaws?id=251994 CENVAT credit on Service Tax paid for Goods Transport Agency services used to move final products to the customer's premises or the port of export was admissible where the contractual documents showed free delivery, FOB destination, or delivery charges inclusive. On those facts, the place of removal extended beyond the factory gate, ownership remained with the manufacturer until delivery, and outward transportation up to the agreed destination qualified as an input service. The Tribunal upheld this reasoning and found no infirmity in allowing credit. en-us Thu, 29 May 2014 00:00:00 +0530 Tue, 07 Oct 2014 08:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251994 CENVAT credit on Service Tax paid for Goods Transport Agency services used to move final products to the customer's premises or the port of export was admissible where the contractual documents showed free delivery, FOB destination, or delivery charges inclusive. On those facts, the place of removal extended beyond the factory gate, ownership remained with the manufacturer until delivery, and outward transportation up to the agreed destination qualified as an input service. The Tribunal upheld this reasoning and found no infirmity in allowing credit. Case-Laws Central Excise Thu, 29 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251994