https://www.taxtmi.com/caselaws?id=458258 CENVAT credit on service tax paid for outward freight depends on identifying the place of removal. For FOR clearances, the buyer's premises may qualify as the place of removal, but that conclusion must be supported by agreements, invoices and related records. The matter was remanded for fresh verification of the documents and determination of whether freight up to the place of removal formed part of the assessable value. Credit eligibility was left to follow if the buyer's premises is established as the place of removal. en-us Wed, 04 Sep 2024 00:00:00 +0530 Thu, 17 Oct 2024 20:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458258 CENVAT credit on service tax paid for outward freight depends on identifying the place of removal. For FOR clearances, the buyer's premises may qualify as the place of removal, but that conclusion must be supported by agreements, invoices and related records. The matter was remanded for fresh verification of the documents and determination of whether freight up to the place of removal formed part of the assessable value. Credit eligibility was left to follow if the buyer's premises is established as the place of removal. Case-Laws Central Excise Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458258