https://www.taxtmi.com/caselaws?id=450713 CESTAT New Delhi dismissed the appeal regarding denial of CENVAT credit on inland haulage charges. The appellant, a manufacturer-exporter, claimed credit for transportation charges from ICD to shipping port under FOB terms. The tribunal held that transportation services qualify as input services only up to the place of removal. Since goods were exported on FOB basis and title had passed to customers at factory level, the inland haulage charges from ICD to port were beyond place of removal. Following SC precedent in Ispat Industries Ltd. case, CESTAT upheld the denial of CENVAT credit on such charges. en-us Thu, 07 Mar 2024 00:00:00 +0530 Mon, 11 Mar 2024 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450713 CESTAT New Delhi dismissed the appeal regarding denial of CENVAT credit on inland haulage charges. The appellant, a manufacturer-exporter, claimed credit for transportation charges from ICD to shipping port under FOB terms. The tribunal held that transportation services qualify as input services only up to the place of removal. Since goods were exported on FOB basis and title had passed to customers at factory level, the inland haulage charges from ICD to port were beyond place of removal. Following SC precedent in Ispat Industries Ltd. case, CESTAT upheld the denial of CENVAT credit on such charges. Case-Laws Central Excise Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450713