https://www.taxtmi.com/caselaws?id=751636 CESTAT New Delhi held that a manufacturer is entitled to CENVAT credit on service tax paid for goods transport agency services for outward transportation on Free on Road destination basis from factory to customer premises. The tribunal determined that "place of removal" for FOR sales extends to buyer's premises, not just factory gate, based on definitions in Central Excise Act section 4(3)(c) and CENVAT Credit Rules 2004. The tribunal distinguished SC precedents, noting they addressed different aspects of place of removal. Commissioner (Appeals) order denying credit was set aside and appeal allowed. en-us Thu, 18 Apr 2024 00:00:00 +0530 Fri, 19 Apr 2024 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751636 CESTAT New Delhi held that a manufacturer is entitled to CENVAT credit on service tax paid for goods transport agency services for outward transportation on Free on Road destination basis from factory to customer premises. The tribunal determined that "place of removal" for FOR sales extends to buyer's premises, not just factory gate, based on definitions in Central Excise Act section 4(3)(c) and CENVAT Credit Rules 2004. The tribunal distinguished SC precedents, noting they addressed different aspects of place of removal. Commissioner (Appeals) order denying credit was set aside and appeal allowed. Case-Laws Central Excise Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751636