https://www.taxtmi.com/caselaws?id=416848 On FOR sales where the manufacturer bears transportation risk and the buyer may inspect and reject goods at its premises, the sale is completed only on acceptance there. In that situation, the buyer's premises constitute the place of removal under Rule 2(l) of the CENVAT Credit Rules, 2004 read with Section 4 of the Central Excise Act, 1944, and outward GTA transport up to that point qualifies as input service for CENVAT credit. The document also notes that contractual intention and transfer of property under Section 19 of the Sale of Goods Act, 1930 govern this determination, and that reliance on Ultra Tech Cement was inapplicable on the stated facts. en-us Tue, 21 Dec 2021 00:00:00 +0530 Mon, 10 Jan 2022 09:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416848 On FOR sales where the manufacturer bears transportation risk and the buyer may inspect and reject goods at its premises, the sale is completed only on acceptance there. In that situation, the buyer's premises constitute the place of removal under Rule 2(l) of the CENVAT Credit Rules, 2004 read with Section 4 of the Central Excise Act, 1944, and outward GTA transport up to that point qualifies as input service for CENVAT credit. The document also notes that contractual intention and transfer of property under Section 19 of the Sale of Goods Act, 1930 govern this determination, and that reliance on Ultra Tech Cement was inapplicable on the stated facts. Case-Laws Central Excise Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416848