https://www.taxtmi.com/caselaws?id=242780 Cenvat credit on tube light fittings classified under Chapter 94 was not available as capital goods because the goods were received and invoiced as Chapter 94 items, outside the specified eligibility chapters. Credit on Service Tax paid on outward transportation of finished goods was admissible where the sale was on FOR basis and the buyer's premises constituted the place of removal; on that footing, outward freight credit up to 31-3-2008 was allowed. The document applies the principle that Cenvat eligibility depends on the statutory definition of the goods or service claimed, and that place of removal governs admissibility of outward transportation credit. en-us Mon, 01 Jul 2013 00:00:00 +0530 Mon, 20 Jan 2014 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242780 Cenvat credit on tube light fittings classified under Chapter 94 was not available as capital goods because the goods were received and invoiced as Chapter 94 items, outside the specified eligibility chapters. Credit on Service Tax paid on outward transportation of finished goods was admissible where the sale was on FOR basis and the buyer's premises constituted the place of removal; on that footing, outward freight credit up to 31-3-2008 was allowed. The document applies the principle that Cenvat eligibility depends on the statutory definition of the goods or service claimed, and that place of removal governs admissibility of outward transportation credit. Case-Laws Central Excise Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242780