https://www.taxtmi.com/forum/issue?id=109831 Availment of Cenvat credit for GTA outward services depends on payment of excise duty on the freight component and demonstrable proof that place of removal is the buyer's doorstep. Merely showing freight separately does not permit credit; claimants must furnish contractual terms, timing of sale and payment (including freight), retention of ownership and risk by the seller until delivery, and documentary evidence. Judicial precedents exist but may be contested administratively and could be referred to a larger bench; departmental circulars on place of removal are relevant guidance. en-us Fri, 05 Feb 2016 17:27:02 +0530 Thu, 23 Jan 2025 15:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109831 Availment of Cenvat credit for GTA outward services depends on payment of excise duty on the freight component and demonstrable proof that place of removal is the buyer's doorstep. Merely showing freight separately does not permit credit; claimants must furnish contractual terms, timing of sale and payment (including freight), retention of ownership and risk by the seller until delivery, and documentary evidence. Judicial precedents exist but may be contested administratively and could be referred to a larger bench; departmental circulars on place of removal are relevant guidance. Discussion-Forum Service Tax Fri, 05 Feb 2016 17:27:02 +0530 https://www.taxtmi.com/forum/issue?id=109831