https://www.taxtmi.com/caselaws?id=259146 Cenvat credit on outward transportation services is not admissible where goods are sold on FOR basis but freight is shown separately and not included in the assessable value, because the governing circular conditions for treating such transport as eligible input service are not met. The article also notes that the extended period of limitation may be invoked where inadmissible credit is detected during audit, as such discovery supports a finding that the non-disclosure was sufficient for longer limitation. The stated result is that the credit claim and the limitation challenge both fail. en-us Thu, 22 Jan 2015 00:00:00 +0530 Fri, 01 May 2015 06:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259146 Cenvat credit on outward transportation services is not admissible where goods are sold on FOR basis but freight is shown separately and not included in the assessable value, because the governing circular conditions for treating such transport as eligible input service are not met. The article also notes that the extended period of limitation may be invoked where inadmissible credit is detected during audit, as such discovery supports a finding that the non-disclosure was sufficient for longer limitation. The stated result is that the credit claim and the limitation challenge both fail. Case-Laws Central Excise Thu, 22 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259146