https://www.taxtmi.com/caselaws?id=759449 In a Free on Road destination sale, admissibility of Cenvat credit on service tax paid on Goods Transport Agency service depends on whether the customers' premises qualify as the place of removal on the facts. Where the contract shows that ownership transfers at the destination and freight is part of the sale arrangement, outward transportation up to the customer's premises can fall within the place of removal. On that basis, credit on GTA service for outward freight up to the customer's premises was treated as admissible in such FOR destination transactions. 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=759449 In a Free on Road destination sale, admissibility of Cenvat credit on service tax paid on Goods Transport Agency service depends on whether the customers' premises qualify as the place of removal on the facts. Where the contract shows that ownership transfers at the destination and freight is part of the sale arrangement, outward transportation up to the customer's premises can fall within the place of removal. On that basis, credit on GTA service for outward freight up to the customer's premises was treated as admissible in such FOR destination transactions. Case-Laws Central Excise Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759449