https://www.taxtmi.com/caselaws?id=77662 Cenvat credit of service tax paid on GTA services for outward transportation of finished goods is available only where sales are on an F.O.R. destination basis and the supporting conditions are met. The relevant conditions are that ownership remains with the manufacturer during transit, the risk of loss or damage continues to rest with the manufacturer, and freight to the customer's premises forms part of the sale price. As the assessee did not produce cogent evidence, such as a supply contract or similar material, to establish these requirements, the credit was held inadmissible and the disallowance was confirmed. en-us Wed, 31 Mar 2010 00:00:00 +0530 Fri, 01 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77662 Cenvat credit of service tax paid on GTA services for outward transportation of finished goods is available only where sales are on an F.O.R. destination basis and the supporting conditions are met. The relevant conditions are that ownership remains with the manufacturer during transit, the risk of loss or damage continues to rest with the manufacturer, and freight to the customer's premises forms part of the sale price. As the assessee did not produce cogent evidence, such as a supply contract or similar material, to establish these requirements, the credit was held inadmissible and the disallowance was confirmed. Case-Laws Service Tax Wed, 31 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77662