https://www.taxtmi.com/caselaws?id=270093 The Tribunal allowed the appeal, ruling in favor of the appellant, a manufacturer of hazardous chemicals, in the matter concerning the denial of cenvat credit on service tax paid on outward transportation. The Tribunal determined that the ownership of goods remained with the appellant until delivery at the buyer's premises, considering the place of removal to be the buyer's factory. This decision was supported by a Chattisgarh High Court judgment, a CBEC Circular, and a Supreme Court judgment, leading to the setting aside of the denial of cenvat credit. en-us Mon, 08 Jun 2015 00:00:00 +0530 Mon, 28 Dec 2015 23:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270093 The Tribunal allowed the appeal, ruling in favor of the appellant, a manufacturer of hazardous chemicals, in the matter concerning the denial of cenvat credit on service tax paid on outward transportation. The Tribunal determined that the ownership of goods remained with the appellant until delivery at the buyer's premises, considering the place of removal to be the buyer's factory. This decision was supported by a Chattisgarh High Court judgment, a CBEC Circular, and a Supreme Court judgment, leading to the setting aside of the denial of cenvat credit. Case-Laws Service Tax Mon, 08 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270093