https://www.taxtmi.com/caselaws?id=408131 Cenvat credit is admissible on outward Goods Transport Agency service where clearances are on FOR terms, freight is included in the assessable value, and the seller bears delivery risk until destination, because the place of removal is not confined to the factory gate. For export clearances, Custom House Agent service used up to the port of export is also credit-eligible, as services used up to that point relate to the place of removal. The denial of credit on both services was therefore unsustainable on the stated reasoning. en-us Fri, 28 May 2021 00:00:00 +0530 Tue, 01 Jun 2021 12:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408131 Cenvat credit is admissible on outward Goods Transport Agency service where clearances are on FOR terms, freight is included in the assessable value, and the seller bears delivery risk until destination, because the place of removal is not confined to the factory gate. For export clearances, Custom House Agent service used up to the port of export is also credit-eligible, as services used up to that point relate to the place of removal. The denial of credit on both services was therefore unsustainable on the stated reasoning. Case-Laws Central Excise Fri, 28 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408131