https://www.taxtmi.com/caselaws?id=255652 Outward freight credit on finished goods was treated as admissible only where the assessee proves a genuine FOR destination sale, with ownership and risk remaining with the seller until delivery and freight forming part of the sale price. In the absence of supporting agreement, invoices, or other evidence establishing those conditions, transportation beyond the place of removal cannot qualify as input service credit under the Cenvat Credit Rules. On the facts recorded, the denial of credit was sustained, and the connected penalty and interest were also maintained because the factual basis for FOR destination sale was not established. en-us Thu, 18 Dec 2014 00:00:00 +0530 Thu, 22 Jan 2015 18:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255652 Outward freight credit on finished goods was treated as admissible only where the assessee proves a genuine FOR destination sale, with ownership and risk remaining with the seller until delivery and freight forming part of the sale price. In the absence of supporting agreement, invoices, or other evidence establishing those conditions, transportation beyond the place of removal cannot qualify as input service credit under the Cenvat Credit Rules. On the facts recorded, the denial of credit was sustained, and the connected penalty and interest were also maintained because the factual basis for FOR destination sale was not established. Case-Laws Central Excise Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255652