https://www.taxtmi.com/caselaws?id=354467 CENVAT credit is admissible on warehousing, handling, courier and transportation services used to export goods where the sale is on Delivered Duty Paid terms and the seller retains ownership and transit risk until delivery at the foreign buyer's premises. The circular on place of removal applies only when the seller does not reserve the right of disposal, which was not the factual position here. Because the freight formed part of the price and the export delivery conditions were satisfied, the export-related services qualified for credit, and the Revenue's challenge failed. en-us Wed, 27 Dec 2017 00:00:00 +0530 Fri, 23 Feb 2018 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354467 CENVAT credit is admissible on warehousing, handling, courier and transportation services used to export goods where the sale is on Delivered Duty Paid terms and the seller retains ownership and transit risk until delivery at the foreign buyer's premises. The circular on place of removal applies only when the seller does not reserve the right of disposal, which was not the factual position here. Because the freight formed part of the price and the export delivery conditions were satisfied, the export-related services qualified for credit, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 27 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354467