https://www.taxtmi.com/caselaws?id=272797 Cenvat credit on outward freight for transport of goods from the factory gate to customers' premises was held admissible where the service was actually received, service tax had been paid, and the applicable definition of input service covered clearance of final products from the place of removal. On the facts, the factory gate was treated as the place of removal, so the transportation formed part of the eligible input service chain. The belated taking of credit was treated as a procedural lapse caused by delayed accounting entry and did not justify denial of the substantive credit benefit. The denial of credit was therefore unsustainable. en-us Wed, 24 Jan 2018 00:00:00 +0530 Fri, 18 May 2018 05:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272797 Cenvat credit on outward freight for transport of goods from the factory gate to customers' premises was held admissible where the service was actually received, service tax had been paid, and the applicable definition of input service covered clearance of final products from the place of removal. On the facts, the factory gate was treated as the place of removal, so the transportation formed part of the eligible input service chain. The belated taking of credit was treated as a procedural lapse caused by delayed accounting entry and did not justify denial of the substantive credit benefit. The denial of credit was therefore unsustainable. Case-Laws Central Excise Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272797