When sale is on FOR basis, place of removal will be buyer’s place

Kirloskar Oil Engines Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) There is no dispute in the fact that the sale of goods is on FOR basis, freight and transit insurance is included in the price of the goods and the same was not collected from the buyer of the goods. In this background, the place of removal shifts from factory to the buyer’s place. When this be so as per the definition of input service in terms of Rule 2(l) of Cenvat Credit Rules, 2004, the appellant is entitled for cenvat credit. This issue has been considered in the case of Ultratech Cement Ltd. And Sanghi Industries (supra)...