https://www.taxtmi.com/caselaws?id=277765 CENVAT credit on GTA services for outward transportation depends on the place of removal, which must be determined by when and where the sale is completed and property in the goods passes under the contract and the Sale of Goods Act, 1930. The applicable test is contractual and factual, not a mechanical reliance on advance payment, freight, insurance, or risk allocation alone. Because the dealer agreements were inconsistent and some were silent on delivery terms, the question required factual verification. The matter was remanded to the original authority to determine the place of removal and the assessee's credit eligibility in line with the circulars and the dealer agreements, after observing natural justice. en-us Thu, 20 Dec 2018 00:00:00 +0530 Fri, 21 Dec 2018 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277765 CENVAT credit on GTA services for outward transportation depends on the place of removal, which must be determined by when and where the sale is completed and property in the goods passes under the contract and the Sale of Goods Act, 1930. The applicable test is contractual and factual, not a mechanical reliance on advance payment, freight, insurance, or risk allocation alone. Because the dealer agreements were inconsistent and some were silent on delivery terms, the question required factual verification. The matter was remanded to the original authority to determine the place of removal and the assessee's credit eligibility in line with the circulars and the dealer agreements, after observing natural justice. Case-Laws Central Excise Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277765