Place of Removal should be determined at the time when the property in goods passed to the buyer

Brief Facts of the Case The appellant deals in the manufacture and sale of cement. According to the appellant, in the present case, sale of cement was made at the destination of the buyer and hence the appellant would be entitled to CENVAT credit on input service on transportation of the cement sold by the appellant. Initially, the period in dispute was from August 2006 to October2007 and from November 2007 to July 2008. In view of the change in definition of input service provided in Rule 2(l) of the CENVAT Credit Rules, 2004 w.e.f. 1.4.2008 although the assessing authority as well as the fir...