https://www.taxtmi.com/forum/issue?id=111828 Availability of Cenvat credit on service tax paid for marine insurance hinges on whether the insurance directly nexus to manufacturing and supply activities. Credit is suggested where place of removal is the port rather than the buyer, supporting input credit for insurance related to transport to or from the port. Conversely, a Supreme Court view that the buyer's location is not the place of removal implies that Cenvat on outward freight or outward insurance may not be available; entitlement therefore depends on demonstrating the direct nexus and correct place of removal characterisation. en-us Tue, 25 Apr 2017 09:44:08 +0530 Thu, 23 Jan 2025 15:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111828 Availability of Cenvat credit on service tax paid for marine insurance hinges on whether the insurance directly nexus to manufacturing and supply activities. Credit is suggested where place of removal is the port rather than the buyer, supporting input credit for insurance related to transport to or from the port. Conversely, a Supreme Court view that the buyer's location is not the place of removal implies that Cenvat on outward freight or outward insurance may not be available; entitlement therefore depends on demonstrating the direct nexus and correct place of removal characterisation. Discussion-Forum Service Tax Tue, 25 Apr 2017 09:44:08 +0530 https://www.taxtmi.com/forum/issue?id=111828