https://www.taxtmi.com/caselaws?id=266702 Cenvat credit on service tax paid for outward transportation from the factory to the buyer's premises was discussed as admissible only if the claim matched the applicable Board circular and was supported by verifiable records. The appellate authority had not finally allowed or rejected the credit on principle; instead, it directed the lower authority to examine the relevant documents for the period in question. On that basis, the matter was treated as one of factual verification rather than legal disallowance, and the revenue challenge failed, leaving the assessee's position undisturbed subject to proof of the supporting evidence. en-us Thu, 13 Aug 2015 00:00:00 +0530 Thu, 22 Oct 2015 22:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266702 Cenvat credit on service tax paid for outward transportation from the factory to the buyer's premises was discussed as admissible only if the claim matched the applicable Board circular and was supported by verifiable records. The appellate authority had not finally allowed or rejected the credit on principle; instead, it directed the lower authority to examine the relevant documents for the period in question. On that basis, the matter was treated as one of factual verification rather than legal disallowance, and the revenue challenge failed, leaving the assessee's position undisturbed subject to proof of the supporting evidence. Case-Laws Central Excise Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266702