https://www.taxtmi.com/caselaws?id=336580 The Tribunal allowed the appeal filed by the Revenue regarding the eligibility of CENVAT Credit on transportation services. It held that the conditions prescribed by CBEC for availing such credit were not satisfied as the appellant did not bear the risk of loss or damage during transit as per the contract. The Tribunal rejected the Respondent's argument on the period of limitation for filing the appeal, stating it should be calculated from the date of receipt of the Order-in-Appeal. The Order-in-Original passed by the adjudicating authority was restored. en-us Mon, 25 Jul 2016 00:00:00 +0530 Mon, 10 Apr 2017 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336580 The Tribunal allowed the appeal filed by the Revenue regarding the eligibility of CENVAT Credit on transportation services. It held that the conditions prescribed by CBEC for availing such credit were not satisfied as the appellant did not bear the risk of loss or damage during transit as per the contract. The Tribunal rejected the Respondent's argument on the period of limitation for filing the appeal, stating it should be calculated from the date of receipt of the Order-in-Appeal. The Order-in-Original passed by the adjudicating authority was restored. Case-Laws Central Excise Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336580