https://www.taxtmi.com/caselaws?id=210773 Eligibility of CENVAT credit on outward transportation from the factory to buyers' premises depended on the pre-amendment treatment of outward freight as an input service, read with the Board circular and the relevant High Court view. The assessee relied on purchase orders and related material showing delivery at buyers' premises, transit risk borne by the seller, and freight included in the price structure. As the earlier finding did not clearly address that evidence and the assessee had not had a full opportunity to present it in light of the governing legal position, the order was set aside and the matter remanded to the original authority for fresh examination of credit eligibility. en-us Tue, 10 Jan 2012 00:00:00 +0530 Wed, 22 Feb 2012 05:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210773 Eligibility of CENVAT credit on outward transportation from the factory to buyers' premises depended on the pre-amendment treatment of outward freight as an input service, read with the Board circular and the relevant High Court view. The assessee relied on purchase orders and related material showing delivery at buyers' premises, transit risk borne by the seller, and freight included in the price structure. As the earlier finding did not clearly address that evidence and the assessee had not had a full opportunity to present it in light of the governing legal position, the order was set aside and the matter remanded to the original authority for fresh examination of credit eligibility. Case-Laws Service Tax Tue, 10 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210773