https://www.taxtmi.com/caselaws?id=387804 The Appellate Tribunal CESTAT CHANDIGARH ruled in favor of the appellants, allowing them to avail Cenvat credit on outward transportation for FOR destination sales. The Tribunal held that the place of removal should be considered the buyer's location if goods were delivered as per purchase orders, entitling the seller to claim the credit. The Tribunal emphasized the importance of following higher forum decisions and noted that the appellants, as consignees until delivery at the buyer's factory gate, were eligible for the credit. The impugned orders denying the credit were set aside, and the appeals were allowed with consequential relief. en-us Wed, 18 Sep 2019 00:00:00 +0530 Sat, 02 Nov 2019 10:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387804 The Appellate Tribunal CESTAT CHANDIGARH ruled in favor of the appellants, allowing them to avail Cenvat credit on outward transportation for FOR destination sales. The Tribunal held that the place of removal should be considered the buyer's location if goods were delivered as per purchase orders, entitling the seller to claim the credit. The Tribunal emphasized the importance of following higher forum decisions and noted that the appellants, as consignees until delivery at the buyer's factory gate, were eligible for the credit. The impugned orders denying the credit were set aside, and the appeals were allowed with consequential relief. Case-Laws Central Excise Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387804