https://www.taxtmi.com/caselaws?id=171380 In FOR destination sales, outward freight for delivery of excisable goods at the buyer's premises was treated as eligible for Cenvat credit where the manufacturer bore the freight and contractual terms showed that ownership and risk passed only on delivery. The buyer's premises were taken as the place of removal, making transportation integral to the sale. The Board circular supported this position, and the amendment to the definition of input services did not change the result for such sales. On that reasoning, Cenvat credit of Service Tax paid on outward freight was admissible and denial of credit was unsustainable. en-us Tue, 25 Feb 2014 00:00:00 +0530 Wed, 01 Jul 2015 12:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171380 In FOR destination sales, outward freight for delivery of excisable goods at the buyer's premises was treated as eligible for Cenvat credit where the manufacturer bore the freight and contractual terms showed that ownership and risk passed only on delivery. The buyer's premises were taken as the place of removal, making transportation integral to the sale. The Board circular supported this position, and the amendment to the definition of input services did not change the result for such sales. On that reasoning, Cenvat credit of Service Tax paid on outward freight was admissible and denial of credit was unsustainable. Case-Laws Service Tax Tue, 25 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171380