https://www.taxtmi.com/caselaws?id=372408 For export clearances made on Delivered Duty Paid terms, where the seller retains ownership and transit risk until delivery abroad and freight forms part of the price, courier and transportation services used beyond the factory gate were treated as outside the place of removal. On that footing, CENVAT credit of service tax on those services was held inadmissible, and the earlier view allowing credit was found unsustainable. The denial of the credit claim was restored in favour of the Revenue. en-us Fri, 21 Dec 2018 00:00:00 +0530 Sat, 22 Dec 2018 07:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372408 For export clearances made on Delivered Duty Paid terms, where the seller retains ownership and transit risk until delivery abroad and freight forms part of the price, courier and transportation services used beyond the factory gate were treated as outside the place of removal. On that footing, CENVAT credit of service tax on those services was held inadmissible, and the earlier view allowing credit was found unsustainable. The denial of the credit claim was restored in favour of the Revenue. Case-Laws Central Excise Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372408