https://www.taxtmi.com/forum/issue?id=110313 Admissibility of cenvat credit on service tax under reverse charge for outward transportation hinges on place of removal. The Board's circulars reframe place of removal under the Sale of Goods Act-focusing on where property in goods passes rather than freight, insurance or risk tests-and are binding. The circulars are treated as retrospective clarifications and, together with supporting judicial precedents, require case specific factual assessment to determine whether cenvat credit can be claimed. en-us Fri, 06 May 2016 11:39:24 +0530 Thu, 23 Jan 2025 15:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110313 Admissibility of cenvat credit on service tax under reverse charge for outward transportation hinges on place of removal. The Board's circulars reframe place of removal under the Sale of Goods Act-focusing on where property in goods passes rather than freight, insurance or risk tests-and are binding. The circulars are treated as retrospective clarifications and, together with supporting judicial precedents, require case specific factual assessment to determine whether cenvat credit can be claimed. Discussion-Forum Central Excise Fri, 06 May 2016 11:39:24 +0530 https://www.taxtmi.com/forum/issue?id=110313