https://www.taxtmi.com/caselaws?id=337989 The Tribunal dismissed the Revenue's appeal, affirming the respondent's eligibility to claim Cenvat credit on GTA Services for transporting goods to different units. The decision was based on the determination that the transportation cost was integral to the goods' price and formed part of the assessable value, allowing for the credit. The Tribunal found that the goods' ownership and risk remained with the seller until delivery, supporting the respondent's entitlement to the credit. The decision was rendered on 30/12/2016. en-us Fri, 30 Dec 2016 00:00:00 +0530 Fri, 01 Sep 2017 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337989 The Tribunal dismissed the Revenue's appeal, affirming the respondent's eligibility to claim Cenvat credit on GTA Services for transporting goods to different units. The decision was based on the determination that the transportation cost was integral to the goods' price and formed part of the assessable value, allowing for the credit. The Tribunal found that the goods' ownership and risk remained with the seller until delivery, supporting the respondent's entitlement to the credit. The decision was rendered on 30/12/2016. Case-Laws Central Excise Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337989