Place of removal for GTA Services under F.O.R sale contract is place where goods were sold

INOX Air Products Pvt. Ltd. Vs Assistant Commissioner Central Excise & Service Tax Division (Himachal Pradesh High Court) In a recent judgment by the Himachal Pradesh High Court, the case of INOX Air Products Pvt. Ltd. vs Assistant Commissioner Central Excise & Service Tax Division addressed critical questions regarding the eligibility of CENVAT credit on Goods Transport Agency (GTA) services provided under a Free on Rail (F.O.R) sale contract. The court deliberated on the determination of the place of removal for excisable goods and its implications on the availment of CENVAT credi...