https://www.taxtmi.com/article/detailed?id=6297 The core rule is that the place of removal, as defined in Rule 2(qa) and applied in Rule 2(l), is the point where property in goods passes to the buyer under the Sale of Goods Act; this determination-rather than who pays freight or insurance-fixes the spatial limit for admissible Cenvat credit on input services. Judicial authorities hold that where ownership remains with the seller until delivery to the buyer (including FOR sales) the buyer's premises is the place of removal, while in export transactions the port/airport where export formalities are completed is the place of removal, rendering services up to that point eligible for credit. en-us Fri, 05 Jun 2015 05:56:18 +0530 Sat, 06 Jun 2015 13:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6297 The core rule is that the place of removal, as defined in Rule 2(qa) and applied in Rule 2(l), is the point where property in goods passes to the buyer under the Sale of Goods Act; this determination-rather than who pays freight or insurance-fixes the spatial limit for admissible Cenvat credit on input services. Judicial authorities hold that where ownership remains with the seller until delivery to the buyer (including FOR sales) the buyer's premises is the place of removal, while in export transactions the port/airport where export formalities are completed is the place of removal, rendering services up to that point eligible for credit. Articles Service Tax Fri, 05 Jun 2015 05:56:18 +0530 https://www.taxtmi.com/article/detailed?id=6297