https://www.taxtmi.com/caselaws?id=759450 CENVAT credit under Rule 2(l) was discussed for outward GTA services on FOR destination sales and for employee mediclaim premium before 01.04.2011. The commentary states that, on FOR contracts, the place of removal must be determined from the facts, including ownership, transit risk and point of sale; where freight is embedded in the sale price and not separately charged, outward transportation up to the place of removal may qualify as input service. It also notes that, before the 01.04.2011 amendment, employee mediclaim was not excluded from input service and was treated as a business-related cost. en-us Tue, 01 Oct 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759450 CENVAT credit under Rule 2(l) was discussed for outward GTA services on FOR destination sales and for employee mediclaim premium before 01.04.2011. The commentary states that, on FOR contracts, the place of removal must be determined from the facts, including ownership, transit risk and point of sale; where freight is embedded in the sale price and not separately charged, outward transportation up to the place of removal may qualify as input service. It also notes that, before the 01.04.2011 amendment, employee mediclaim was not excluded from input service and was treated as a business-related cost. Case-Laws Central Excise Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759450