https://www.taxtmi.com/caselaws?id=382929 The Tribunal set aside the impugned order, allowing the appeal and granting consequential reliefs. It concluded that the appellants were eligible for Cenvat credit on service tax paid for outward freight, as the buyer's premises were deemed the place of removal. This decision was based on the F.O.R. destination agreement, where freight charges were included in the assessable value, and the appellants met the necessary conditions regarding ownership, freight charges, and risk. The Tribunal's decision clarified the eligibility criteria for availing credit, aligning with legal precedents and relevant case law. en-us Tue, 02 Jul 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382929 The Tribunal set aside the impugned order, allowing the appeal and granting consequential reliefs. It concluded that the appellants were eligible for Cenvat credit on service tax paid for outward freight, as the buyer's premises were deemed the place of removal. This decision was based on the F.O.R. destination agreement, where freight charges were included in the assessable value, and the appellants met the necessary conditions regarding ownership, freight charges, and risk. The Tribunal's decision clarified the eligibility criteria for availing credit, aligning with legal precedents and relevant case law. Case-Laws Central Excise Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382929