https://www.taxtmi.com/caselaws?id=350371 The Tribunal held that if ownership of goods remains with the seller until delivery at the buyer's premises, the assessee is eligible for cenvat credit on outward transportation services. Citing precedents and a circular by the Board, the Tribunal allowed the appeals, overturning the denial of credit by the original authority and Commissioner (Appeals) in cases involving outward transportation charges for finished goods. The decision provided consequential benefits to the appellants in line with the law, emphasizing the significance of ownership transfer in determining eligibility for cenvat credit on transportation services. en-us Tue, 31 Oct 2017 00:00:00 +0530 Sat, 03 Feb 2018 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350371 The Tribunal held that if ownership of goods remains with the seller until delivery at the buyer's premises, the assessee is eligible for cenvat credit on outward transportation services. Citing precedents and a circular by the Board, the Tribunal allowed the appeals, overturning the denial of credit by the original authority and Commissioner (Appeals) in cases involving outward transportation charges for finished goods. The decision provided consequential benefits to the appellants in line with the law, emphasizing the significance of ownership transfer in determining eligibility for cenvat credit on transportation services. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350371