https://www.taxtmi.com/caselaws?id=176529 Cenvat credit on outward transportation service was treated as admissible where sales were on FOR basis and the transportation cost formed part of the assessable value. On those facts, outward transportation was regarded as part of the transaction up to the place of removal, supporting credit eligibility. The Tribunal also relied on C.B.E. & C. Circular No. 97/8/2007 dated 23-8-2007, and held that contrary decisions cited by the parties did not displace the facts-based view adopted in this case. The denial of credit was therefore unsustainable. en-us Tue, 31 Mar 2015 00:00:00 +0530 Wed, 23 Dec 2015 22:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176529 Cenvat credit on outward transportation service was treated as admissible where sales were on FOR basis and the transportation cost formed part of the assessable value. On those facts, outward transportation was regarded as part of the transaction up to the place of removal, supporting credit eligibility. The Tribunal also relied on C.B.E. & C. Circular No. 97/8/2007 dated 23-8-2007, and held that contrary decisions cited by the parties did not displace the facts-based view adopted in this case. The denial of credit was therefore unsustainable. Case-Laws Service Tax Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176529