https://www.taxtmi.com/caselaws?id=326075 Outward transportation qualifies as input service for Cenvat credit where it is used up to the legally determined place of removal. For export clearances, transport from the factory, depot or other place of removal up to the port, ICD or CFS where export formalities are completed is treated as part of export clearance, and any unutilised credit may be refundable under Rule 5. For domestic sales delivered at the buyer's destination, the place of removal depends on the contract and on when property in the goods passes under the Sale of Goods Act; where sale is completed at delivery, freight up to that point is eligible for credit. en-us Tue, 02 Feb 2016 00:00:00 +0530 Fri, 18 Nov 2016 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326075 Outward transportation qualifies as input service for Cenvat credit where it is used up to the legally determined place of removal. For export clearances, transport from the factory, depot or other place of removal up to the port, ICD or CFS where export formalities are completed is treated as part of export clearance, and any unutilised credit may be refundable under Rule 5. For domestic sales delivered at the buyer's destination, the place of removal depends on the contract and on when property in the goods passes under the Sale of Goods Act; where sale is completed at delivery, freight up to that point is eligible for credit. Case-Laws Central Excise Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326075