10 January 2009
Till the place of removal. The place of removal has been defined in Section 4 of the Central Excise Act- and it may be factory gate, depot or any other place where the goods are sold by the manufacturer. Thus ifmanufacturer is paying the transportation charges till say, premises of the buyer- it means goods are being sold at the buyers gate and hence service tax shall be creditable. What is relevant is the place of removal.
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