https://www.taxtmi.com/caselaws?id=331196 Cenvat credit on outward GTA service was admissible where goods were sold on FOR destination terms, freight formed part of the assessable value, and the manufacturer bore the transportation cost. The documentary record showed that excise duty was paid on the full assessable value, there was no separate freight component, and property and transit risk remained with the seller until delivery at the buyer's premises. On that basis, transportation up to the place of removal was treated as an input service, and the denial of credit was unsustainable. en-us Fri, 18 Dec 2015 00:00:00 +0530 Tue, 16 Aug 2016 11:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331196 Cenvat credit on outward GTA service was admissible where goods were sold on FOR destination terms, freight formed part of the assessable value, and the manufacturer bore the transportation cost. The documentary record showed that excise duty was paid on the full assessable value, there was no separate freight component, and property and transit risk remained with the seller until delivery at the buyer's premises. On that basis, transportation up to the place of removal was treated as an input service, and the denial of credit was unsustainable. Case-Laws Central Excise Fri, 18 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331196