https://www.taxtmi.com/caselaws?id=422212 For FOR destination sales where finished goods are sold with transportation included up to the buyer's premises, the buyer's premises may constitute the place of removal for outward transport. On those facts, service tax paid on Goods Transport Agency service used to carry the goods from the factory gate to the customer's premises is admissible as CENVAT credit. The operative effect is that credit is available when the pricing structure and delivery terms show that delivery at destination forms part of the sale and the outward transportation is integrally connected with clearance of the goods. en-us Wed, 30 Mar 2022 00:00:00 +0530 Thu, 12 May 2022 08:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422212 For FOR destination sales where finished goods are sold with transportation included up to the buyer's premises, the buyer's premises may constitute the place of removal for outward transport. On those facts, service tax paid on Goods Transport Agency service used to carry the goods from the factory gate to the customer's premises is admissible as CENVAT credit. The operative effect is that credit is available when the pricing structure and delivery terms show that delivery at destination forms part of the sale and the outward transportation is integrally connected with clearance of the goods. Case-Laws Central Excise Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422212