https://www.taxtmi.com/caselaws?id=381865 Cenvat credit on courier service was held admissible where goods were dispatched through courier and remained under the seller's control until delivery. Charging CST, by itself, did not establish a factory-gate sale, because CST may also arise in inter-State sales. The decisive factor was the place of removal: on the facts, the buyer's premises were treated as the place of removal since undelivered goods were returnable to the seller and delivery had not shifted risk or control earlier. The circular relied upon was consistent with this position, supporting entitlement to credit on the courier service used for dispatch. en-us Thu, 30 May 2019 00:00:00 +0530 Fri, 21 Jun 2019 08:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381865 Cenvat credit on courier service was held admissible where goods were dispatched through courier and remained under the seller's control until delivery. Charging CST, by itself, did not establish a factory-gate sale, because CST may also arise in inter-State sales. The decisive factor was the place of removal: on the facts, the buyer's premises were treated as the place of removal since undelivered goods were returnable to the seller and delivery had not shifted risk or control earlier. The circular relied upon was consistent with this position, supporting entitlement to credit on the courier service used for dispatch. Case-Laws Central Excise Thu, 30 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381865