https://www.taxtmi.com/caselaws?id=213980 The judgment clarified that the admissibility of input credit of service tax paid on outward transportation of goods is determined by the place of removal. The Commissioner's decision to grant Cenvat credit was upheld, as the goods were under the appellant's control until delivery to the consignee. The Tribunal rejected the Revenue's appeal, citing a High Court decision allowing credit for transportation up to the place of sale, which aligned with the FOR destination basis of the sale in this case. The ruling reaffirmed the importance of considering the terms of supply and legal precedents in determining input credit eligibility for service tax on outward transportation. en-us Mon, 08 Aug 2011 00:00:00 +0530 Sat, 02 Jun 2012 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213980 The judgment clarified that the admissibility of input credit of service tax paid on outward transportation of goods is determined by the place of removal. The Commissioner's decision to grant Cenvat credit was upheld, as the goods were under the appellant's control until delivery to the consignee. The Tribunal rejected the Revenue's appeal, citing a High Court decision allowing credit for transportation up to the place of sale, which aligned with the FOR destination basis of the sale in this case. The ruling reaffirmed the importance of considering the terms of supply and legal precedents in determining input credit eligibility for service tax on outward transportation. Case-Laws Service Tax Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213980