Cenvat credit of Service tax paid on outward transportation is available when ownership of goods has been transferred from seller to buyers at buyer’s premises

Last updated: 13 February 2016

Court :
CESTAT, New Delhi

Brief :
The Hon’ble CESTAT, New Delhi relying upon the plethora of judgments and by observing various provisions in this regard, held that in the instant case, buyer has borne risk of damage to goods during transit and freight charges were an integral part of price of goods sold by the Respondent to its buyers. Therefore, buyer's premises will qualify as 'place of removal' for purpose of taking Cenvat credit of Service tax paid on transportation of goods.

Citation :
Commissioner of Central Excise and Service Tax, Indore Vs. Man Trucks India Pvt. Ltd.

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Bimal Jain

Published in Service Tax
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Cenvat credit of Service tax paid on outward transportation is available when ownership of goods has been transferred from seller to buyers at buyer’s premises

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