Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Rule 2(l) CENVAT Credit Rules | 'Place of Removal' Determined by Contractual Delivery Terms, Not Factory Gate: CESTAT Chennai
CESTAT Chennai rules that CENVAT credit on outward transportation is admissible if the sale contract specifies delivery at the buyer’s premises, overriding the department’s interpretation of the 'place of removal' as the factory gate. The Tribunal also bars extended limitation due to lack of legal malice, reinforcing that input service eligibility hinges on contractual agreements rather than invoice clauses.