https://www.taxtmi.com/caselaws?id=76965 Service tax credit on outward freight for goods cleared on FOR basis depends on proof that freight forms part of the sale price or assessable value and satisfies the conditions in the applicable Board circular; where that factual verification is incomplete, entitlement cannot be finally determined. Credit on courier, general insurance, maintenance and repair, management consultant's and authorised service station services turns on establishing a nexus with manufacture or use in relation to manufacture; if the existing record does not properly test that nexus, fresh adjudication is required. The matter was therefore returned for verification and reconsideration on both categories of services. en-us Thu, 22 Oct 2009 00:00:00 +0530 Mon, 29 Apr 2013 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76965 Service tax credit on outward freight for goods cleared on FOR basis depends on proof that freight forms part of the sale price or assessable value and satisfies the conditions in the applicable Board circular; where that factual verification is incomplete, entitlement cannot be finally determined. Credit on courier, general insurance, maintenance and repair, management consultant's and authorised service station services turns on establishing a nexus with manufacture or use in relation to manufacture; if the existing record does not properly test that nexus, fresh adjudication is required. The matter was therefore returned for verification and reconsideration on both categories of services. Case-Laws Service Tax Thu, 22 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76965