https://www.taxtmi.com/caselaws?id=264956 Cenvat credit on outward transportation was treated as admissible for FOR sales where transportation charges were included in the assessable value and ownership and risk remained with the seller until delivery, consistent with the applicable CBEC circular. Credit on freight from the factory to the depot was not finally decided; the question turned on whether the transportation element had already been built into the selling price and required factual verification by the adjudicating authority. The dispute was therefore partly resolved in favour of credit eligibility for FOR basis sales and partly remitted for examination of the depot-related freight claim. en-us Fri, 13 Feb 2015 00:00:00 +0530 Sat, 12 Sep 2015 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264956 Cenvat credit on outward transportation was treated as admissible for FOR sales where transportation charges were included in the assessable value and ownership and risk remained with the seller until delivery, consistent with the applicable CBEC circular. Credit on freight from the factory to the depot was not finally decided; the question turned on whether the transportation element had already been built into the selling price and required factual verification by the adjudicating authority. The dispute was therefore partly resolved in favour of credit eligibility for FOR basis sales and partly remitted for examination of the depot-related freight claim. Case-Laws Service Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264956