https://www.taxtmi.com/caselaws?id=168590 The judge granted the waiver of pre-deposit of Central Excise demands to the appellant, allowing input service credit for transportation services up to the buyer's place. The appellant successfully argued that clearance from the depot constituted the place of removal, entitling them to the credit. The decision was supported by precedent, resulting in the appeal being allowed with consequential relief. This case emphasizes the significance of determining the place of removal for claiming input service credit under the Central Excise Act and complying with relevant circulars to support credit claims for transportation services. en-us Fri, 15 Jun 2012 00:00:00 +0530 Tue, 12 Jan 2016 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168590 The judge granted the waiver of pre-deposit of Central Excise demands to the appellant, allowing input service credit for transportation services up to the buyer's place. The appellant successfully argued that clearance from the depot constituted the place of removal, entitling them to the credit. The decision was supported by precedent, resulting in the appeal being allowed with consequential relief. This case emphasizes the significance of determining the place of removal for claiming input service credit under the Central Excise Act and complying with relevant circulars to support credit claims for transportation services. Case-Laws Central Excise Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168590