https://www.taxtmi.com/caselaws?id=358104 CENVAT credit on service tax paid for outward freight was held admissible where goods were sold on FOR basis and freight formed part of the sale price. The contractual terms showed that ownership passed only at the buyer's premises, the seller retained transit risk, and transportation charges were embedded in the consideration. On those facts, the buyer's premises were treated as the place of removal under Rule 2(l) of the CENVAT Credit Rules, 2004, so outward transportation up to that point qualified as an input service. The denial of credit was therefore unsustainable. en-us Wed, 07 Feb 2018 00:00:00 +0530 Fri, 06 Apr 2018 07:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358104 CENVAT credit on service tax paid for outward freight was held admissible where goods were sold on FOR basis and freight formed part of the sale price. The contractual terms showed that ownership passed only at the buyer's premises, the seller retained transit risk, and transportation charges were embedded in the consideration. On those facts, the buyer's premises were treated as the place of removal under Rule 2(l) of the CENVAT Credit Rules, 2004, so outward transportation up to that point qualified as an input service. The denial of credit was therefore unsustainable. Case-Laws Central Excise Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358104