https://www.taxtmi.com/caselaws?id=236427 The Tribunal held that if sales are on FOR destination basis, transportation up to customer premises qualifies as an 'input service' eligible for Cenvat credit. The definition of 'place of removal' in the context of Cenvat credit rules was interpreted to include customer premises for FOR destination sales meeting specific criteria outlined in the Board's Circular. Adherence to the Circular was deemed crucial for determining eligibility for Cenvat credit on GTA services for outward transportation. The Tribunal aligned with the interpretation excluding outward transportation from 'input services,' emphasizing the importance of sales being FOR destination basis and duty paid at ad valorem rate. en-us Mon, 01 Oct 2012 00:00:00 +0530 Tue, 27 Aug 2013 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236427 The Tribunal held that if sales are on FOR destination basis, transportation up to customer premises qualifies as an 'input service' eligible for Cenvat credit. The definition of 'place of removal' in the context of Cenvat credit rules was interpreted to include customer premises for FOR destination sales meeting specific criteria outlined in the Board's Circular. Adherence to the Circular was deemed crucial for determining eligibility for Cenvat credit on GTA services for outward transportation. The Tribunal aligned with the interpretation excluding outward transportation from 'input services,' emphasizing the importance of sales being FOR destination basis and duty paid at ad valorem rate. Case-Laws Central Excise Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236427