https://www.taxtmi.com/caselaws?id=75186 The Tribunal allowed the appeal, ruling in favor of the appellants regarding the eligibility of input service credit on transportation charges beyond the factory gate. The Tribunal held that such charges are eligible for credit as they are used in the manufacture and clearance of final products. Additionally, the Tribunal interpreted the term "place of removal" in favor of the appellants for availing Cenvat credit, applying a Board's Circular retrospectively. The Tribunal considered the Circular clarificatory and beneficial, leading to the appeal's success and consequential relief based on input service credit eligibility. en-us Fri, 01 May 2009 00:00:00 +0530 Tue, 04 May 2010 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75186 The Tribunal allowed the appeal, ruling in favor of the appellants regarding the eligibility of input service credit on transportation charges beyond the factory gate. The Tribunal held that such charges are eligible for credit as they are used in the manufacture and clearance of final products. Additionally, the Tribunal interpreted the term "place of removal" in favor of the appellants for availing Cenvat credit, applying a Board's Circular retrospectively. The Tribunal considered the Circular clarificatory and beneficial, leading to the appeal's success and consequential relief based on input service credit eligibility. Case-Laws Service Tax Fri, 01 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75186