https://www.taxtmi.com/caselaws?id=334074 Cenvat credit on transportation services was treated as available in principle where inward freight related to receipt of raw materials at the factory and outward freight formed part of CIF supplies delivered at the customer's premises. After the amendment to the input service definition, outward transportation credit was confined to the place of removal, so entitlement depended on the contractual delivery terms and supporting documents. Because the purchase orders and transport records required further verification, the matter was remanded for examination before final grant of credit. en-us Wed, 14 Sep 2016 00:00:00 +0530 Thu, 03 Nov 2016 13:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334074 Cenvat credit on transportation services was treated as available in principle where inward freight related to receipt of raw materials at the factory and outward freight formed part of CIF supplies delivered at the customer's premises. After the amendment to the input service definition, outward transportation credit was confined to the place of removal, so entitlement depended on the contractual delivery terms and supporting documents. Because the purchase orders and transport records required further verification, the matter was remanded for examination before final grant of credit. Case-Laws Central Excise Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334074