12 August 2024


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CESTAT, Delhi: Place of Removal is Premises of Buyer to Avail Cenvat Credit on Outward Transport - 11.04.2022

Customs Excise and Service Tax Appellate Tribunal, Delhi has observed that the place of removal for availing cenvat credit on outward transport is the premises of the buyer under the amended provision in Rule 2(l) of the Cenvat Rules, 2004.

Tags : Customs Excise and Service Tax Appellate Tribunal cenvat credit Rule 2(l) of the Cenvat Rules 2004

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