Topic

Rule 2(l)

1 articleLatest May 2026
Cenvat Credit on Outward Freight | Ownership Transfer at Buyer’s Premises Permits Credit Post-01.04.2008 Under Rule 2(l) : CESTAT Kolkata
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Cenvat Credit on Outward Freight | Ownership Transfer at Buyer’s Premises Permits Credit Post-01.04.2008 Under Rule 2(l) : CESTAT Kolkata

CESTAT Kolkata rules that manufacturers can claim Cenvat credit for service tax paid on outward freight even after April 1, 2008, if ownership of goods transfers at the buyer’s premises, as per the pre-amendment definition of 'place of removal'. This clarifies a critical ambiguity for manufacturers shipping to distant customers under contract terms requiring them to bear delivery costs and risk.