https://www.taxtmi.com/caselaws?id=218868 The judgment favored the appellant, allowing them to avail credit for Goods Transport Agency (GTA) services under the FOR contract. The Tribunal found that the appellant met the conditions of ownership, risk-bearing during transit, and inclusion of freight charges in the sale price, entitling them to Cenvat credit post-amendment. The appellate authority highlighted the FOR basis of sales but raised concerns about the Chartered Accountant's certificate. Ultimately, the appellant succeeded in proving their entitlement to the credit, leading to the setting aside of the previous order and granting of consequential relief. en-us Thu, 04 Oct 2012 00:00:00 +0530 Wed, 30 Jul 2014 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218868 The judgment favored the appellant, allowing them to avail credit for Goods Transport Agency (GTA) services under the FOR contract. The Tribunal found that the appellant met the conditions of ownership, risk-bearing during transit, and inclusion of freight charges in the sale price, entitling them to Cenvat credit post-amendment. The appellate authority highlighted the FOR basis of sales but raised concerns about the Chartered Accountant's certificate. Ultimately, the appellant succeeded in proving their entitlement to the credit, leading to the setting aside of the previous order and granting of consequential relief. Case-Laws Service Tax Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218868