https://www.taxtmi.com/caselaws?id=381940 Cenvat credit on courier service was admissible where goods were dispatched to the buyer through courier, the seller retained ownership until delivery, and undelivered goods could be returned if refused. On those facts, the buyer's premises constituted the place of removal, and charging CST on an inter-State sale did not by itself show that the sale took place at the factory gate. The circular relied upon supported this position. Credit was therefore allowed and the denial of Cenvat credit was unsustainable. en-us Thu, 09 May 2019 00:00:00 +0530 Sat, 15 Feb 2020 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381940 Cenvat credit on courier service was admissible where goods were dispatched to the buyer through courier, the seller retained ownership until delivery, and undelivered goods could be returned if refused. On those facts, the buyer's premises constituted the place of removal, and charging CST on an inter-State sale did not by itself show that the sale took place at the factory gate. The circular relied upon supported this position. Credit was therefore allowed and the denial of Cenvat credit was unsustainable. Case-Laws Central Excise Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381940