https://www.taxtmi.com/caselaws?id=328087 The Tribunal ruled in favor of the appellant, allowing the cenvat credit on outward transportation of final products for export. The decision was based on the finding that the freight charges for such transportation were integral to the manufacturing process and fell within the definition of "input services" under the Cenvat Credit Rules. The Tribunal also considered the appellant's compliance with the CBEC Circular and rejected the notion that the place of removal for export transactions should be the factory gate, instead favoring the customer's premises. Various case laws supporting the appellant's position were compared, emphasizing the importance of maintaining competitiveness in global markets. en-us Tue, 03 May 2016 00:00:00 +0530 Wed, 02 Nov 2016 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328087 The Tribunal ruled in favor of the appellant, allowing the cenvat credit on outward transportation of final products for export. The decision was based on the finding that the freight charges for such transportation were integral to the manufacturing process and fell within the definition of "input services" under the Cenvat Credit Rules. The Tribunal also considered the appellant's compliance with the CBEC Circular and rejected the notion that the place of removal for export transactions should be the factory gate, instead favoring the customer's premises. Various case laws supporting the appellant's position were compared, emphasizing the importance of maintaining competitiveness in global markets. Case-Laws Central Excise Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328087