https://www.taxtmi.com/forum/issue?id=111527 In consignment sales the place of removal controls whether freight and commission from factory gate to the agent's depot are included in the excise assessable value and whether cenvat credit may be availed. A consignment agent is an agent, not a customer, so discounts and commissions are distinct; converting the agent into a dealer shifts the place of removal to the factory, alters the transaction from stock transfer to taxable sale, may make the dealer responsible for freight, and could permit service tax credit on freight, subject to input credit rules and legal developments. en-us Mon, 20 Feb 2017 09:36:23 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111527 In consignment sales the place of removal controls whether freight and commission from factory gate to the agent's depot are included in the excise assessable value and whether cenvat credit may be availed. A consignment agent is an agent, not a customer, so discounts and commissions are distinct; converting the agent into a dealer shifts the place of removal to the factory, alters the transaction from stock transfer to taxable sale, may make the dealer responsible for freight, and could permit service tax credit on freight, subject to input credit rules and legal developments. Discussion-Forum Service Tax Mon, 20 Feb 2017 09:36:23 +0530 https://www.taxtmi.com/forum/issue?id=111527