https://www.taxtmi.com/caselaws?id=342078 Cenvat credit on courier and transportation services was allowed for exported goods delivered on Delivered Duty Paid terms because the place of removal was treated as extending to the foreign buyer's premises. The seller retained ownership and bore cost and risk until delivery, so the transport services up to destination formed part of the export transaction. The authority relied on by the Revenue was held inapplicable on these facts, while the earlier precedent supporting credit on transport to the buyer's doorstep was found satisfied. Credit was therefore admissible, and the Revenue's appeal was dismissed. en-us Mon, 17 Apr 2017 00:00:00 +0530 Tue, 25 Apr 2017 17:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342078 Cenvat credit on courier and transportation services was allowed for exported goods delivered on Delivered Duty Paid terms because the place of removal was treated as extending to the foreign buyer's premises. The seller retained ownership and bore cost and risk until delivery, so the transport services up to destination formed part of the export transaction. The authority relied on by the Revenue was held inapplicable on these facts, while the earlier precedent supporting credit on transport to the buyer's doorstep was found satisfied. Credit was therefore admissible, and the Revenue's appeal was dismissed. Case-Laws Service Tax Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342078