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    <title>2015 (9) TMI 1214 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit was held admissible on service tax paid for transit insurance where goods were sold on FOR destination basis and delivered at the buyer&#039;s premises. Because the contract required delivery at the customer&#039;s destination, the place of removal was treated as the buyer&#039;s premises, and the insurance up to that point was connected with delivery of the goods. Buyer reimbursement of the insurance charges did not change the character of the service tax paid on the transit insurance. Credit denial was therefore unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=264546</link>
      <description>Cenvat credit was held admissible on service tax paid for transit insurance where goods were sold on FOR destination basis and delivered at the buyer&#039;s premises. Because the contract required delivery at the customer&#039;s destination, the place of removal was treated as the buyer&#039;s premises, and the insurance up to that point was connected with delivery of the goods. Buyer reimbursement of the insurance charges did not change the character of the service tax paid on the transit insurance. Credit denial was therefore unsustainable.</description>
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      <pubDate>Thu, 25 Jun 2015 00:00:00 +0530</pubDate>
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