https://www.taxtmi.com/forum/issue?id=107590 Cenvat credit for Service Tax on outward freight under GTA is allowable up to the place of removal; if the place of removal is the factory premises, such credit is not available. The Board has explained place of removal with reference to the Sale of Goods Act as the point where property transfers, permitting credit on freight to the buyer's location. Freight for exports and for removal to a depot or consignment agent is admissible where the place of removal lies beyond the factory. en-us Sat, 15 Nov 2014 17:40:38 +0530 Thu, 23 Jan 2025 15:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107590 Cenvat credit for Service Tax on outward freight under GTA is allowable up to the place of removal; if the place of removal is the factory premises, such credit is not available. The Board has explained place of removal with reference to the Sale of Goods Act as the point where property transfers, permitting credit on freight to the buyer's location. Freight for exports and for removal to a depot or consignment agent is admissible where the place of removal lies beyond the factory. Discussion-Forum Service Tax Sat, 15 Nov 2014 17:40:38 +0530 https://www.taxtmi.com/forum/issue?id=107590