https://www.taxtmi.com/caselaws?id=325708 The Tribunal ruled in favor of the appellant, allowing them to avail CENVAT Credit on Service Tax for outward transportation of goods from March 2008 to December 2009. The decision was based on the transfer of title to buyers upon delivery, as per the Circular dated 23.8.2007. The Tribunal considered ownership of goods, delivery terms, and legal precedents, concluding that the sale was finalized upon delivery to the buyer's address. The appellant's entitlement to the credit was upheld, emphasizing the importance of delivery location in determining sale completion and eligibility for CENVAT Credit. en-us Wed, 18 Nov 2015 00:00:00 +0530 Sat, 01 Oct 2016 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325708 The Tribunal ruled in favor of the appellant, allowing them to avail CENVAT Credit on Service Tax for outward transportation of goods from March 2008 to December 2009. The decision was based on the transfer of title to buyers upon delivery, as per the Circular dated 23.8.2007. The Tribunal considered ownership of goods, delivery terms, and legal precedents, concluding that the sale was finalized upon delivery to the buyer's address. The appellant's entitlement to the credit was upheld, emphasizing the importance of delivery location in determining sale completion and eligibility for CENVAT Credit. Case-Laws Central Excise Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325708