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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

CENVAT Credit - since the title or ownership of goods passed on ...

Case Laws     Service Tax

December 29, 2015

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

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