https://www.taxtmi.com/caselaws?id=214180 Cenvat credit on service tax paid for outward freight up to the place of removal was treated as admissible input service where the sale contract showed that ownership and risk remained with the seller until delivery and freight formed part of the price. Transportation up to the place of sale fell within the inclusive scope of the input service definition, so credit could not be denied merely because the service related to movement beyond the factory gate. The Revenue's challenge therefore failed. en-us Thu, 15 Dec 2011 00:00:00 +0530 Fri, 22 Jun 2012 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214180 Cenvat credit on service tax paid for outward freight up to the place of removal was treated as admissible input service where the sale contract showed that ownership and risk remained with the seller until delivery and freight formed part of the price. Transportation up to the place of sale fell within the inclusive scope of the input service definition, so credit could not be denied merely because the service related to movement beyond the factory gate. The Revenue's challenge therefore failed. Case-Laws Service Tax Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214180