https://www.taxtmi.com/caselaws?id=387660 The Tribunal partly remanded and partly dismissed the appeal concerning the alleged contravention of Rule 3 of the CENVAT Credit Rules, 2004 related to availing Service Tax Credit on Courier Service. The decision focused on the interpretation of the term "place of removal" in the context of availing Input Service Tax Credit on transportation services. The Tribunal ruled that the appellant was not entitled to CENVAT Credit for transportation up to the customer's premises, emphasizing the significance of contractual terms, factual evidence, and legal precedents in determining tax credit eligibility. en-us Fri, 25 Oct 2019 00:00:00 +0530 Tue, 29 Oct 2019 18:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387660 The Tribunal partly remanded and partly dismissed the appeal concerning the alleged contravention of Rule 3 of the CENVAT Credit Rules, 2004 related to availing Service Tax Credit on Courier Service. The decision focused on the interpretation of the term "place of removal" in the context of availing Input Service Tax Credit on transportation services. The Tribunal ruled that the appellant was not entitled to CENVAT Credit for transportation up to the customer's premises, emphasizing the significance of contractual terms, factual evidence, and legal precedents in determining tax credit eligibility. Case-Laws Central Excise Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387660