https://www.taxtmi.com/caselaws?id=293843 The Appellate Tribunal CESTAT NEW DELHI held that the appellant, a manufacturer of insulators, was not entitled to cenvat credit on outward GTA service as the transportation and insurance charges were reimbursed by the buyer and did not form part of the sale value. However, the penalty imposed was set aside, partially allowing the appeal. The judgment emphasized the significance of the place of removal and the inclusion of transportation charges in the sale value for determining cenvat credit eligibility. en-us Mon, 01 Apr 2019 00:00:00 +0530 Fri, 05 Mar 2021 09:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293843 The Appellate Tribunal CESTAT NEW DELHI held that the appellant, a manufacturer of insulators, was not entitled to cenvat credit on outward GTA service as the transportation and insurance charges were reimbursed by the buyer and did not form part of the sale value. However, the penalty imposed was set aside, partially allowing the appeal. The judgment emphasized the significance of the place of removal and the inclusion of transportation charges in the sale value for determining cenvat credit eligibility. Case-Laws Central Excise Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293843