https://www.taxtmi.com/caselaws?id=416080 The Tribunal allowed the appeal by way of remand, setting aside the order demanding reversal of Cenvat Credit, interest, and penalty. The case centered on the admissibility of Cenvat Credit for outward GTA services used in delivering goods to the buyer's premises. Emphasizing the provisions under the Cenvat Credit Rules and the application of beneficial Circulars, the Tribunal directed a reexamination by the adjudicating authority to ascertain if goods were delivered on a FOR basis with ownership transferred at the buyer's premises. The decision underscored the necessity of a comprehensive evaluation of facts in determining credit eligibility for delivery services. en-us Thu, 02 Dec 2021 00:00:00 +0530 Mon, 20 Dec 2021 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416080 The Tribunal allowed the appeal by way of remand, setting aside the order demanding reversal of Cenvat Credit, interest, and penalty. The case centered on the admissibility of Cenvat Credit for outward GTA services used in delivering goods to the buyer's premises. Emphasizing the provisions under the Cenvat Credit Rules and the application of beneficial Circulars, the Tribunal directed a reexamination by the adjudicating authority to ascertain if goods were delivered on a FOR basis with ownership transferred at the buyer's premises. The decision underscored the necessity of a comprehensive evaluation of facts in determining credit eligibility for delivery services. Case-Laws Central Excise Thu, 02 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416080