Cenvat credit on outward GTA services allowed for FOR sales where seller retained freight burden and delivery obligation.

Cenvat credit on outward GTA services was held admissible where sales were on FOR basis, because freight burden, transit risk, and delivery obligation remained with the seller and the place of removal was not confined to the factory gate. The record also showed that the assessee had taken the same stand before the adjudicating authority, and the Tribunal had already decided the identical issue in the assessee's own case on the same factual matrix. The earlier view was therefore applied, and credit on outward GTA services was allowed while the impugned order was set aside.

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Issues: Whether the appellant was entitled to Cenvat credit on outward GTA services when the sales were on FOR basis.

Analysis: The entitlement to credit depended on whether the sale was on FOR basis, because in such cases the freight burden, transit risk, and delivery obligation remain with the seller and the place of removal is not confined to the factory gate. The record showed that the appellant had already taken the same position in its reply before the adjudicating authority and the Tribunal had earlier decided the identical issue in the appellant's own case on the same factual matrix. On that basis, the earlier view that credit was admissible on outward GTA services was treated as squarely applicable.

Conclusion: The appellant was entitled to Cenvat credit on outward GTA services and the impugned order was set aside.

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