https://www.taxtmi.com/caselaws?id=388801 The appellant, engaged in manufacturing machinery, claimed cenvat credit on service tax paid for outward freight. The dispute centered on whether the 'place of removal' extended beyond the factory gate. The original authority upheld the demand for credit recovery, but the Tribunal remanded the case for further examination, considering legal interpretations and precedents. The Tribunal's decision favored the appellant's position on cenvat credit eligibility, emphasizing the importance of factual aspects such as the nature of sale and inclusion of freight in the sale price. en-us Mon, 18 Nov 2019 00:00:00 +0530 Sat, 23 Nov 2019 09:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388801 The appellant, engaged in manufacturing machinery, claimed cenvat credit on service tax paid for outward freight. The dispute centered on whether the 'place of removal' extended beyond the factory gate. The original authority upheld the demand for credit recovery, but the Tribunal remanded the case for further examination, considering legal interpretations and precedents. The Tribunal's decision favored the appellant's position on cenvat credit eligibility, emphasizing the importance of factual aspects such as the nature of sale and inclusion of freight in the sale price. Case-Laws Central Excise Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388801