Buyer's Location as "Place of Removal" Makes Freight Charges Eligible for CENVAT Credit Under Input Service Definition.

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....CENVAT Credit - since the title or ownership of goods passed on to the buyer at their site, such site of the buyer will be considered as the "place of removal" and as per the definition of input service, the freight payable for such transportation of goods will be considered as input service for the purpose of taking cenvat credit. - AT....