https://www.taxtmi.com/caselaws?id=2113 Service tax paid on transport of goods from the manufacturing factory to the C&F agent's godown was eligible for Cenvat credit because the credit rule allows input service credit for transportation up to the place of removal. The invoices showed removal to self, and the goods were transported from the factory to the C&F agent's depot before sale. On those facts, the claimed place of removal was not established on the record, so the demand for denial of credit could not be sustained. en-us Wed, 04 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2113 Service tax paid on transport of goods from the manufacturing factory to the C&F agent's godown was eligible for Cenvat credit because the credit rule allows input service credit for transportation up to the place of removal. The invoices showed removal to self, and the goods were transported from the factory to the C&F agent's depot before sale. On those facts, the claimed place of removal was not established on the record, so the demand for denial of credit could not be sustained. Case-Laws Service Tax Wed, 04 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2113