https://www.taxtmi.com/caselaws?id=375861 The Tribunal ruled in favor of the appellants, finding them eligible for the credit of service tax paid on outward freight as the ownership and risk of goods remained with them until delivery to the buyer's doorstep. The impugned orders were set aside, and the appeals were allowed with consequential reliefs. The Tribunal also held that beneficial circulars in force at the relevant time should be applied retrospectively, and demands for the extended period were not sustainable due to the absence of suppression of facts. en-us Mon, 25 Feb 2019 00:00:00 +0530 Sat, 22 Feb 2020 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375861 The Tribunal ruled in favor of the appellants, finding them eligible for the credit of service tax paid on outward freight as the ownership and risk of goods remained with them until delivery to the buyer's doorstep. The impugned orders were set aside, and the appeals were allowed with consequential reliefs. The Tribunal also held that beneficial circulars in force at the relevant time should be applied retrospectively, and demands for the extended period were not sustainable due to the absence of suppression of facts. Case-Laws Central Excise Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375861