https://www.taxtmi.com/circulars?id=57122 Determination of place of removal is generally tied to the manufacturer's premises or premises referable to the manufacturer (including depots and consignment agent premises), with each such premises constituting a separate place of removal for pricing/normal value. FOR destination contracts where ownership and risk remain with the seller until delivery form an exception. CENVAT credit for GTA services is restricted to transport up to the place of removal; transport beyond that to buyer premises is not admissible for the relevant period. en-us Fri, 08 Jun 2018 00:00:00 +0530 Wed, 27 Jun 2018 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57122 Determination of place of removal is generally tied to the manufacturer's premises or premises referable to the manufacturer (including depots and consignment agent premises), with each such premises constituting a separate place of removal for pricing/normal value. FOR destination contracts where ownership and risk remain with the seller until delivery form an exception. CENVAT credit for GTA services is restricted to transport up to the place of removal; transport beyond that to buyer premises is not admissible for the relevant period. Circulars Central Excise Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57122