https://www.taxtmi.com/caselaws?id=257402 Cenvat credit of service tax paid on GTA services was treated as admissible in a FOR destination sale arrangement where the price covered delivery up to the buyer's premises and ownership in the goods remained with the manufacturer until such delivery. Applying the departmental circular on GTA credit in FOR transactions, the place of removal was treated as the buyer's premises because the tender terms and sale structure showed delivery at that point. Revenue produced no contrary material to displace that position, so the objection to credit was rejected. en-us Fri, 01 Aug 2014 00:00:00 +0530 Wed, 11 Mar 2015 07:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257402 Cenvat credit of service tax paid on GTA services was treated as admissible in a FOR destination sale arrangement where the price covered delivery up to the buyer's premises and ownership in the goods remained with the manufacturer until such delivery. Applying the departmental circular on GTA credit in FOR transactions, the place of removal was treated as the buyer's premises because the tender terms and sale structure showed delivery at that point. Revenue produced no contrary material to displace that position, so the objection to credit was rejected. Case-Laws Central Excise Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257402