https://www.taxtmi.com/caselaws?id=329996 Where goods are sold on a FOR basis and freight forms part of the sale price, outward transportation up to the customer's premises can qualify as input service for CENVAT credit purposes. The invoice and purchase order terms showed that freight was included in the price, there was no separate freight recovery, and the seller retained responsibility till delivery. Applying the conditions in the relevant Board circular for FOR sales, the outward freight was treated as admissible for credit. The denial of CENVAT credit was therefore unsustainable, and the credit was held admissible. en-us Wed, 04 May 2016 00:00:00 +0530 Thu, 14 Jul 2016 12:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329996 Where goods are sold on a FOR basis and freight forms part of the sale price, outward transportation up to the customer's premises can qualify as input service for CENVAT credit purposes. The invoice and purchase order terms showed that freight was included in the price, there was no separate freight recovery, and the seller retained responsibility till delivery. Applying the conditions in the relevant Board circular for FOR sales, the outward freight was treated as admissible for credit. The denial of CENVAT credit was therefore unsustainable, and the credit was held admissible. Case-Laws Central Excise Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329996