Courts stress examining sale conditions for Cenvat Credit eligibility: "place of removal" often means factory gate.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat Credit - input services - upto the place of removal - Even though the meaning of place of removal has to be considered to be factory gate, however, the Courts while interpreting the meaning of ‘input service’ laid emphasis on the condition of sale so as to ascertain whether the services rendered by the assessee was in relation to delivery of the manufactured/finished goods at the place of the buyer.....