https://www.taxtmi.com/article/detailed?id=5960 Cenvat credit of input services is permitted up to the place of removal, now defined in the Cenvat Credit Rules similarly to earlier law. Determination of the place of removal depends on where the transfer of property in the goods occurs under the Sale of Goods Act and the contract of sale; transport payment, inclusion of freight in price, or insurance are not determinative. Administrative circulars and judicial precedents direct that contractual allocation of ownership and the point of sale govern whether the place of removal is factory gate, warehouse, depot, or destination. en-us Mon, 22 Dec 2014 10:00:38 +0530 Mon, 22 Dec 2014 10:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5960 Cenvat credit of input services is permitted up to the place of removal, now defined in the Cenvat Credit Rules similarly to earlier law. Determination of the place of removal depends on where the transfer of property in the goods occurs under the Sale of Goods Act and the contract of sale; transport payment, inclusion of freight in price, or insurance are not determinative. Administrative circulars and judicial precedents direct that contractual allocation of ownership and the point of sale govern whether the place of removal is factory gate, warehouse, depot, or destination. Articles Service Tax Mon, 22 Dec 2014 10:00:38 +0530 https://www.taxtmi.com/article/detailed?id=5960