https://www.taxtmi.com/caselaws?id=164953 Cenvat credit on outward freight and goods transport agency service depended on compliance with Circular No. 97/8/2007-ST, under which credit was available only where ownership of goods remained with the seller till delivery, transit risk stayed with the seller, and freight formed an integral part of the price. The purchase orders suggested delivery at the buyer's premises and inclusion of transportation cost in the assessable value, but the record lacked sufficient verification, including a chartered accountant's certificate on ownership during transit. The impugned order was set aside and the matter remanded for verification of the relevant documents and facts, with credit to be allowed if the conditions were established. en-us Tue, 03 Aug 2010 00:00:00 +0530 Sat, 02 Jan 2016 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164953 Cenvat credit on outward freight and goods transport agency service depended on compliance with Circular No. 97/8/2007-ST, under which credit was available only where ownership of goods remained with the seller till delivery, transit risk stayed with the seller, and freight formed an integral part of the price. The purchase orders suggested delivery at the buyer's premises and inclusion of transportation cost in the assessable value, but the record lacked sufficient verification, including a chartered accountant's certificate on ownership during transit. The impugned order was set aside and the matter remanded for verification of the relevant documents and facts, with credit to be allowed if the conditions were established. Case-Laws Service Tax Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164953