https://www.taxtmi.com/caselaws?id=378899 CENVAT credit on service tax paid for outward transportation depends on the correct determination of the place of removal. Where goods are sold on a FOR basis, the buyer's premises may be treated as the place of removal under the Board's circular, and purchase orders may be examined as the relevant contractual document to establish that basis. Because the authorities had not properly considered the circular and the purchase orders produced, the matter was remitted for fresh consideration of the place of removal and the resulting credit eligibility on outward transportation. en-us Mon, 22 Apr 2019 00:00:00 +0530 Wed, 24 Apr 2019 09:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378899 CENVAT credit on service tax paid for outward transportation depends on the correct determination of the place of removal. Where goods are sold on a FOR basis, the buyer's premises may be treated as the place of removal under the Board's circular, and purchase orders may be examined as the relevant contractual document to establish that basis. Because the authorities had not properly considered the circular and the purchase orders produced, the matter was remitted for fresh consideration of the place of removal and the resulting credit eligibility on outward transportation. Case-Laws Central Excise Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378899