CESTAT Rules Customer’s Premises is the ‘Place of Removal’ in FOR Destination Sales Where Seller Bears Transit Risk [Read Order]
CESTAT holds that in FOR destination sales, the customer’s premises qualify as the “place of removal,” allowing CENVAT credit on outward GTA services
By Kavi Priya - On May 6, 2025 10:31 am - 3 mins read
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the customer’s premises can qualify as the “place of removal” in Free on Road (FOR) destination sales, thereby entitling the assessee to avail CENVAT credit of service tax paid on outward Goods Transport Agency (GTA) services. U.B. Stainless Ltd., the…
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