TMI BlogClarification regarding place of removal – reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Service Tax/Customs 2. All Chief Commissioners, Central Excise and Service Tax/ Customs. 3. Chief Commissioner (AR), CESTAT, New Delhi. 4. All Principal Commissioners of Central Excise Service Tax/Customs. 5. All Commissioners of Central Excise, Service Tax and Customs 6. All Commissioners (AR), New Delhi, Mumbai, Chennai, Kolkata, Bangalore Ahmadabad 7. Webmaster ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of input services, the place of removal is the port or the airport from where the goods are finally exported. 3. The matter has been examined. It is seen that section 23 of the Sale of Goods Act, 1930 provides that where, in pursuance of the contract, the seller delivers the goods to the buyer or to a carrier or other bailee (whether named by the buyer or not) for the purpose of tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over of the goods to the carrier/transporter for further delivery of the goods to the buyer, with the seller not reserving the right of disposal of the goods, would lead to passing on of the property in goods from the seller to the buyer and it is the factory gate or the warehouse or the depot of the manufacturer which would be the place of removal since it is here that the goods are handed over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to have taken place at the port where the shipping bill is filed by the manufacturer exporter and place of removal would be this Port/ICD/CFS. Needless to say, eligibility to CENVAT Credit shall be determined accordingly. 7. In the case of export through merchant exporters, however, two transactions are involved. First is the transaction between the manufacturer and the merchant exporter. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case, but in no case, this place can be beyond the Port/ ICD/CFS where shipping bill is filed by the merchant exporter. The eligibility to CENVAT Credit shall be determined accordingly. (Shankar Prasad Sarma) Undersecretary to the Government of India - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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