https://www.taxtmi.com/caselaws?id=337080 The Tribunal dismissed the Department's appeal against allowing CENVAT credit for service tax on outward freight. It held that the cost of outward transportation need not be included in the transaction value of goods to allow service tax credit. The decision was based on the nature of service tax as a destination-based consumption tax on commercial activities, not a charge on businesses, in line with principles established in the All India Federation of Tax Practitioners case. en-us Wed, 14 Dec 2016 00:00:00 +0530 Tue, 10 Jan 2017 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337080 The Tribunal dismissed the Department's appeal against allowing CENVAT credit for service tax on outward freight. It held that the cost of outward transportation need not be included in the transaction value of goods to allow service tax credit. The decision was based on the nature of service tax as a destination-based consumption tax on commercial activities, not a charge on businesses, in line with principles established in the All India Federation of Tax Practitioners case. Case-Laws Central Excise Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337080