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TMI Blog2022 (6) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of the Circular No. 988/12/2014-CX dated 20th October, 2014. In the said circular, it has been directed by CBEC: "Attention is invited to Notification No. 21/2014 - CE (NT) dated 11.07.2014 vide which the definition of "place of removal" has been inserted in the CENVAT Credit Rules, 2004 (CCR). Under these rules there are provisions that the credit of input services is available upto the place of removal. As the definition is now provided in the CCR, wherever Cenvat credit is available upto the place of removal, this definition of place of removal would apply, irrespective of the nature of assessment of duty. 2) The second associated issue is regarding ascertainment of place of removal. In this regard there are two circulars of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under Section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930 occurred at the said place." 3) The operative part of the instruction in both the circulars give similar direction and are underlined. They commonly state that the place where sale takes place is the place of removal. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nection it is necessary to refer to certain provisions of the Sale of Goods Act, 1930. Section 19 of the Sale of Goods Act provides that where there is a contract for the sale of specific or ascertained goods the property in them is transferred to the buyer at such time as the parties to the contract intend it to be transferred. Intention of the parties are to be ascertained with reference to the terms of the contract, the conduct of the parties and the circumstances of the case. Unless a different intention appears; the rules contained in Sections 20 to 24 are provisions for ascertaining the intention of the parties as to the time at which the property in the goods is to pass to the buyer. Section 23 provides that where there is a contract ..... X X X X Extracts X X X X X X X X Extracts X X X X
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