https://www.taxtmi.com/caselaws?id=759345 CESTAT Ahmedabad allowed the appeal regarding CENVAT credit eligibility for input services. The case involved service tax on godown rent and security personnel for tyre storage during transit from factory to OEM premises. The tribunal held that since sale completion occurred only upon delivery at buyer's premises, and appellant was obligated to deliver goods there, all expenses until delivery were included in excisable goods' sale value. Therefore, services related to storage and security during transit qualified as eligible input services for CENVAT credit purposes. The impugned orders were set aside. en-us Thu, 26 Sep 2024 00:00:00 +0530 Sat, 28 Sep 2024 12:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759345 CESTAT Ahmedabad allowed the appeal regarding CENVAT credit eligibility for input services. The case involved service tax on godown rent and security personnel for tyre storage during transit from factory to OEM premises. The tribunal held that since sale completion occurred only upon delivery at buyer's premises, and appellant was obligated to deliver goods there, all expenses until delivery were included in excisable goods' sale value. Therefore, services related to storage and security during transit qualified as eligible input services for CENVAT credit purposes. The impugned orders were set aside. Case-Laws Central Excise Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759345