https://www.taxtmi.com/caselaws?id=77578 Cenvat credit on service tax paid on outward transportation of finished goods is admissible only if the transport service is used up to the place of removal. Where credit is claimed on the basis that sale occurs at the destination, the contractual terms between seller and buyer must be examined, including transfer of ownership, risk during transit, and whether freight forms part of the sale price. Eligibility under the input service definition therefore depends on the factual sale matrix in each case. The matter was not finally decided on merits and required factual reconsideration by the appellate authority. en-us Wed, 06 Jan 2010 00:00:00 +0530 Sat, 25 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77578 Cenvat credit on service tax paid on outward transportation of finished goods is admissible only if the transport service is used up to the place of removal. Where credit is claimed on the basis that sale occurs at the destination, the contractual terms between seller and buyer must be examined, including transfer of ownership, risk during transit, and whether freight forms part of the sale price. Eligibility under the input service definition therefore depends on the factual sale matrix in each case. The matter was not finally decided on merits and required factual reconsideration by the appellate authority. Case-Laws Service Tax Wed, 06 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77578