Cenvat credit on GTA services for FOR sales was upheld as admissible under settled precedent.

Cenvat credit on GTA services was treated as admissible where goods were sold on FOR basis and the sale conditions remained undisturbed. The Tribunal applied settled precedent, including its earlier decisions and the Board circular noted in the record, and regarded the question as no longer res integra for the relevant period. On that reasoning, transportation service credit was allowed in favour of the assessee.

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Issues: Whether Cenvat credit on GTA services was admissible where the sales were on FOR basis.

Analysis: The appeal turned on the applicability of settled precedent recognising that, where goods are sold on FOR basis and the sale conditions are not disturbed, credit on transportation services may be allowed. The Tribunal relied on its earlier decisions and on the Board circular referred to in the record, and treated the issue as no longer res integra for the relevant period.

Conclusion: Cenvat credit on GTA services was held admissible and the issue was decided in favour of the appellant.

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