https://www.taxtmi.com/caselaws?id=443785 The Tribunal dismissed the Revenue's appeals regarding the admissibility of Cenvat credit on outward freight from the place of manufacture to the port of export. The Tribunal upheld the decision of the Commissioner (Appeals) and relied on the settled issue by the High Court of Himachal Pradesh and a circular by the Board, stating that in cases of export by a manufacturer-exporter, the port of export should be considered as the place of removal for availing credit. The Tribunal found no merit in the Revenue's contentions and thus ruled in favor of the respondent. en-us Thu, 06 Jul 2023 00:00:00 +0530 Tue, 03 Oct 2023 08:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443785 The Tribunal dismissed the Revenue's appeals regarding the admissibility of Cenvat credit on outward freight from the place of manufacture to the port of export. The Tribunal upheld the decision of the Commissioner (Appeals) and relied on the settled issue by the High Court of Himachal Pradesh and a circular by the Board, stating that in cases of export by a manufacturer-exporter, the port of export should be considered as the place of removal for availing credit. The Tribunal found no merit in the Revenue's contentions and thus ruled in favor of the respondent. Case-Laws Service Tax Thu, 06 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443785