https://www.taxtmi.com/caselaws?id=205385 The Tribunal allowed all three appeals, granting the appellants relief in availing cenvat credit of service tax paid on GTA services for outward transportation of goods. The decision was based on the interpretation of a Circular indicating that if the sale occurred at the destination point, credit of service tax paid on transportation would be admissible. The Tribunal found that the sales were on a "FOR" basis, with insurance and freight costs included in the assessable value, leading to the favorable outcome for the appellants. en-us Fri, 19 Aug 2011 00:00:00 +0530 Mon, 03 Sep 2012 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205385 The Tribunal allowed all three appeals, granting the appellants relief in availing cenvat credit of service tax paid on GTA services for outward transportation of goods. The decision was based on the interpretation of a Circular indicating that if the sale occurred at the destination point, credit of service tax paid on transportation would be admissible. The Tribunal found that the sales were on a "FOR" basis, with insurance and freight costs included in the assessable value, leading to the favorable outcome for the appellants. Case-Laws Service Tax Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205385