https://www.taxtmi.com/caselaws?id=208375 Cenvat credit on GTA service for freight on ex-factory transportation is available where sales are on FOR destination basis and freight forms part of the price. The Commissioner (Appeals) found that ownership did not pass until delivery, the seller bore the transit risk, and the freight was included in the assessable value; those findings were not effectively challenged. Relying on the Board's circular and the cited High Court ruling, the position was that the statutory conditions for credit were prima facie met. The stay applications were therefore correctly rejected, and the respondent was prima facie entitled to the credit. en-us Mon, 14 Dec 2009 00:00:00 +0530 Thu, 05 Sep 2013 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208375 Cenvat credit on GTA service for freight on ex-factory transportation is available where sales are on FOR destination basis and freight forms part of the price. The Commissioner (Appeals) found that ownership did not pass until delivery, the seller bore the transit risk, and the freight was included in the assessable value; those findings were not effectively challenged. Relying on the Board's circular and the cited High Court ruling, the position was that the statutory conditions for credit were prima facie met. The stay applications were therefore correctly rejected, and the respondent was prima facie entitled to the credit. Case-Laws Central Excise Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208375