26 December 2013
Can we take the service tax paid on carriage outwards as cenvat input. Our company dispatched the goods from the factory to customer point and incurred the freight on it. Is this available as CENVAT input?
The expression place of removal' is defined under section 4 of the Central Excise Act, 1944, meaning a factory or any other place or premises of production or manufacturer of excisable goods, a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty, a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, from where such goods are removed.
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