https://www.taxtmi.com/caselaws?id=78202 CENVAT credit on GTA service used to transport finished goods from the factory to the buyer's premises was treated as prima facie admissible where the sales were on a FOR destination basis, freight was borne by the assessee, and the invoice showed no freight charge to the buyer. On those facts, the Tribunal found a prima facie case in favour of the appellant and accepted that the cited decisions and Board circular supported the claim. The result was waiver of pre-deposit and stay of recovery of duty and penalty. en-us Fri, 05 Mar 2010 00:00:00 +0530 Tue, 09 Nov 2010 14:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78202 CENVAT credit on GTA service used to transport finished goods from the factory to the buyer's premises was treated as prima facie admissible where the sales were on a FOR destination basis, freight was borne by the assessee, and the invoice showed no freight charge to the buyer. On those facts, the Tribunal found a prima facie case in favour of the appellant and accepted that the cited decisions and Board circular supported the claim. The result was waiver of pre-deposit and stay of recovery of duty and penalty. Case-Laws Service Tax Fri, 05 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78202