https://www.taxtmi.com/caselaws?id=176773 Cenvat credit on outward freight for export clearances was held admissible because, in the export context, the place of removal extended up to the port. The goods were cleared for export on CIF terms, so transportation from the factory to the port formed part of clearance up to the place of removal. On that basis, outward GTA service remained within the scope of input service even after the amendment to the definition. The demand was therefore unsustainable. en-us Fri, 15 May 2015 00:00:00 +0530 Sat, 14 May 2016 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176773 Cenvat credit on outward freight for export clearances was held admissible because, in the export context, the place of removal extended up to the port. The goods were cleared for export on CIF terms, so transportation from the factory to the port formed part of clearance up to the place of removal. On that basis, outward GTA service remained within the scope of input service even after the amendment to the definition. The demand was therefore unsustainable. Case-Laws Central Excise Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176773