https://www.taxtmi.com/caselaws?id=128996 The case involved issues regarding the eligibility of service tax paid on transportation as 'input service credit', determination of the 'place of removal', inclusion of freight in the assessable value, and imposition of penalty and interest. The judgment concluded that the service tax on outward transportation is eligible as 'input service credit' if freight is included in the assessable value and goods are delivered at the customers' end. Relying on CBEC Circular No. 97/8/2007 and precedent, the appeals were allowed, Orders-in-original were set aside, and imposition of interest and penalties was annulled. en-us Thu, 19 Feb 2009 00:00:00 +0530 Tue, 16 Apr 2013 11:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128996 The case involved issues regarding the eligibility of service tax paid on transportation as 'input service credit', determination of the 'place of removal', inclusion of freight in the assessable value, and imposition of penalty and interest. The judgment concluded that the service tax on outward transportation is eligible as 'input service credit' if freight is included in the assessable value and goods are delivered at the customers' end. Relying on CBEC Circular No. 97/8/2007 and precedent, the appeals were allowed, Orders-in-original were set aside, and imposition of interest and penalties was annulled. Case-Laws Service Tax Thu, 19 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128996