https://www.taxtmi.com/caselaws?id=788768 CENVAT credit on GTA service used for outward transportation up to customers' premises is admissible where the facts show that the buyer's premises are the place of removal. Under section 4 of the Central Excise Act, 1944 and Rule 2(l) of the CENVAT Credit Rules, 2004, outward freight qualifies as input service up to the place of removal. FOR door-delivery terms, delivery-linked payment, and completion of sale only on receipt of goods in proper condition indicate that removal occurs at the customer's premises, bringing such transportation within credit eligibility. en-us Thu, 26 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788768 CENVAT credit on GTA service used for outward transportation up to customers' premises is admissible where the facts show that the buyer's premises are the place of removal. Under section 4 of the Central Excise Act, 1944 and Rule 2(l) of the CENVAT Credit Rules, 2004, outward freight qualifies as input service up to the place of removal. FOR door-delivery terms, delivery-linked payment, and completion of sale only on receipt of goods in proper condition indicate that removal occurs at the customer's premises, bringing such transportation within credit eligibility. Case-Laws Central Excise Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788768