https://www.taxtmi.com/caselaws?id=355477 The Tribunal upheld the respondent's right to avail CENVAT credit on outward transportation charges, based on the CBEC Circular clarifying the place of removal as where the sale of goods occurs. The Tribunal emphasized that the property in goods passing from the seller to the buyer determines the place of removal, making service tax on outward transportation charges eligible for CENVAT Credit if included in the assessable value and the sale occurs at the buyer's place. The appeal by Revenue was dismissed, affirming the respondent's entitlement to claim the credit. en-us Fri, 10 Nov 2017 00:00:00 +0530 Thu, 15 Feb 2018 09:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355477 The Tribunal upheld the respondent's right to avail CENVAT credit on outward transportation charges, based on the CBEC Circular clarifying the place of removal as where the sale of goods occurs. The Tribunal emphasized that the property in goods passing from the seller to the buyer determines the place of removal, making service tax on outward transportation charges eligible for CENVAT Credit if included in the assessable value and the sale occurs at the buyer's place. The appeal by Revenue was dismissed, affirming the respondent's entitlement to claim the credit. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355477