https://www.taxtmi.com/caselaws?id=339192 The Tribunal upheld the admissibility of Cenvat credit on transportation services for clinker transfer to a sister unit, ruling that the 'place of removal' should be the sister unit premises where no sale occurred. Emphasizing ownership and control of goods over traditional sale principles, the decision clarified eligibility for Cenvat credit in non-sale transactions, highlighting the need to assess each case's specifics. The Revenue's appeal was dismissed, affirming the allowance of Cenvat credit for transportation services in this context. en-us Wed, 11 Jan 2017 00:00:00 +0530 Tue, 05 Sep 2017 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339192 The Tribunal upheld the admissibility of Cenvat credit on transportation services for clinker transfer to a sister unit, ruling that the 'place of removal' should be the sister unit premises where no sale occurred. Emphasizing ownership and control of goods over traditional sale principles, the decision clarified eligibility for Cenvat credit in non-sale transactions, highlighting the need to assess each case's specifics. The Revenue's appeal was dismissed, affirming the allowance of Cenvat credit for transportation services in this context. Case-Laws Central Excise Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339192