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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2025 (1) TMI 1777 - AT - Central Excise

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        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 ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              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.


                              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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