https://www.taxtmi.com/caselaws?id=171380 The court ruled in favor of the appellant, allowing the Cenvat credit of Service Tax for outward freight of excisable goods delivered to the buyer's premises. The judgment emphasized that in FOR destination sales, the transfer of ownership and risk occurs upon delivery to the buyer's premises, justifying the appellant's claim for Cenvat credit. The decision was supported by legal precedents and interpretations of relevant laws, ultimately setting aside the lower authorities' rulings and granting consequential relief to the appellant. en-us Tue, 25 Feb 2014 00:00:00 +0530 Wed, 01 Jul 2015 12:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171380 The court ruled in favor of the appellant, allowing the Cenvat credit of Service Tax for outward freight of excisable goods delivered to the buyer's premises. The judgment emphasized that in FOR destination sales, the transfer of ownership and risk occurs upon delivery to the buyer's premises, justifying the appellant's claim for Cenvat credit. The decision was supported by legal precedents and interpretations of relevant laws, ultimately setting aside the lower authorities' rulings and granting consequential relief to the appellant. Case-Laws Service Tax Tue, 25 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171380