https://www.taxtmi.com/caselaws?id=367003 The Tribunal allowed the appeals, granting the appellant, a sugar manufacturer, eligibility for CENVAT credit on service tax paid for renting godowns outside the factory premises for storing duty-paid sugar. The Tribunal held that the rented godowns qualified as places of removal, entitling the appellant to the credit, based on precedents and the definition under the Central Excise Act. The decision overturned the earlier denials of credit by the lower authorities, emphasizing the interpretation of "place of removal" and supporting the appellant's claim for the credit. en-us Tue, 28 Aug 2018 00:00:00 +0530 Fri, 14 Sep 2018 07:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367003 The Tribunal allowed the appeals, granting the appellant, a sugar manufacturer, eligibility for CENVAT credit on service tax paid for renting godowns outside the factory premises for storing duty-paid sugar. The Tribunal held that the rented godowns qualified as places of removal, entitling the appellant to the credit, based on precedents and the definition under the Central Excise Act. The decision overturned the earlier denials of credit by the lower authorities, emphasizing the interpretation of "place of removal" and supporting the appellant's claim for the credit. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367003