https://www.taxtmi.com/caselaws?id=354864 The Supreme Court clarified that manufacturers/consignors are eligible to claim Cenvat Credit on service tax paid for outward transportation up to the place of removal. The Court emphasized the importance of the 'place of removal' in determining the admissibility of such credit, referencing Circulars and legal provisions. The judgment upheld lower courts' decisions, affirming that outbound transportation directly to the customer's place qualifies as an input service. en-us Mon, 05 Feb 2018 00:00:00 +0530 Thu, 26 Apr 2018 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354864 The Supreme Court clarified that manufacturers/consignors are eligible to claim Cenvat Credit on service tax paid for outward transportation up to the place of removal. The Court emphasized the importance of the 'place of removal' in determining the admissibility of such credit, referencing Circulars and legal provisions. The judgment upheld lower courts' decisions, affirming that outbound transportation directly to the customer's place qualifies as an input service. Case-Laws Central Excise Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354864