https://www.taxtmi.com/caselaws?id=335071 For FOR destination sales, the place of removal extends to the customer's destination where the seller bears freight, insures the goods, and retains ownership until delivery. On those facts, outward transportation used up to delivery is treated as an input service connected with removal of the goods, so Cenvat credit is supportable under the governing circular. The text states that credit on outward transportation services was admissible and that the order allowing credit was sustained, with the Revenue's appeal failing. en-us Tue, 03 May 2016 00:00:00 +0530 Wed, 11 Jan 2017 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335071 For FOR destination sales, the place of removal extends to the customer's destination where the seller bears freight, insures the goods, and retains ownership until delivery. On those facts, outward transportation used up to delivery is treated as an input service connected with removal of the goods, so Cenvat credit is supportable under the governing circular. The text states that credit on outward transportation services was admissible and that the order allowing credit was sustained, with the Revenue's appeal failing. Case-Laws Central Excise Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335071