https://www.taxtmi.com/caselaws?id=4279 The Appellate Tribunal CESTAT, Chennai, held that the transportation of finished goods to the buyer's premises did not qualify as an "input service" under the Cenvat Credit Rules. The appellant's reliance on a Board circular was deemed insufficient as it was not retroactive, and the appellant failed to prove that the sale occurred at the buyer's premises. The Tribunal directed the appellant to pre-deposit the duty amount within a specified period, with compliance leading to a waiver and stay of recovery of the penalty amount. The judgment emphasizes the need to establish the location of sale and transfer of property for claiming Cenvat credit on transportation and the importance of prior decisions in resolving conflicting views within the Tribunal. en-us Thu, 14 Feb 2008 00:00:00 +0530 Mon, 23 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4279 The Appellate Tribunal CESTAT, Chennai, held that the transportation of finished goods to the buyer's premises did not qualify as an "input service" under the Cenvat Credit Rules. The appellant's reliance on a Board circular was deemed insufficient as it was not retroactive, and the appellant failed to prove that the sale occurred at the buyer's premises. The Tribunal directed the appellant to pre-deposit the duty amount within a specified period, with compliance leading to a waiver and stay of recovery of the penalty amount. The judgment emphasizes the need to establish the location of sale and transfer of property for claiming Cenvat credit on transportation and the importance of prior decisions in resolving conflicting views within the Tribunal. Case-Laws Service Tax Thu, 14 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4279