https://www.taxtmi.com/caselaws?id=77207 Cenvat credit was available on service tax paid for GTA services used to transport final products from the factory to the buyer's premises where the supply was on a FOR destination basis, ownership remained with the seller till delivery, the seller bore transit risk, and freight formed part of the delivered price. The purchase order showed transport charges were not separately recoverable and the prices were stated as FOR Pune. As the Revenue did not show that the actual transaction departed from these conditions, the supplier satisfied the circular requirements and was entitled to the credit. en-us Thu, 14 Jan 2010 00:00:00 +0530 Fri, 03 Sep 2010 22:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77207 Cenvat credit was available on service tax paid for GTA services used to transport final products from the factory to the buyer's premises where the supply was on a FOR destination basis, ownership remained with the seller till delivery, the seller bore transit risk, and freight formed part of the delivered price. The purchase order showed transport charges were not separately recoverable and the prices were stated as FOR Pune. As the Revenue did not show that the actual transaction departed from these conditions, the supplier satisfied the circular requirements and was entitled to the credit. Case-Laws Service Tax Thu, 14 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77207