https://www.taxtmi.com/caselaws?id=785755 Determination of the place of removal for clearances to OEMs is remitted for contract-wise and transaction-wise factual verification to decide whether supplies were on FOR destination or ex-factory basis; if FOR, OEM premises will be treated as place of removal and outward transportation (GTA) will qualify as an input service, and if ex-factory, treatment will follow specific findings. Invocation of the extended period of limitation cannot be sustained without clear findings of suppression or wilful misstatement and must be re-examined only for transactions found to be ex-factory. Interest and penalty are to be re-examined consequentially, confined to the scope of the remand. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785755 Determination of the place of removal for clearances to OEMs is remitted for contract-wise and transaction-wise factual verification to decide whether supplies were on FOR destination or ex-factory basis; if FOR, OEM premises will be treated as place of removal and outward transportation (GTA) will qualify as an input service, and if ex-factory, treatment will follow specific findings. Invocation of the extended period of limitation cannot be sustained without clear findings of suppression or wilful misstatement and must be re-examined only for transactions found to be ex-factory. Interest and penalty are to be re-examined consequentially, confined to the scope of the remand. Case-Laws Central Excise Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785755