https://www.taxtmi.com/caselaws?id=375860 Under Rule 2(l) of the Cenvat Credit Rules, 2004, outward freight can qualify as input service where the sale is on FOR destination basis and the place of removal extends to the buyer's premises. The note states that, where invoices and contract terms show freight and insurance included in the price, no separate freight recovery is made, and transit risk remains with the seller until delivery, credit on service tax paid on outward transportation is admissible. It also notes that, during a disputed and evolving legal position, beneficial circulars could not be withdrawn retrospectively and, absent suppression or mala fide conduct, the extended limitation period was not available. en-us Mon, 25 Feb 2019 00:00:00 +0530 Tue, 26 Feb 2019 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375860 Under Rule 2(l) of the Cenvat Credit Rules, 2004, outward freight can qualify as input service where the sale is on FOR destination basis and the place of removal extends to the buyer's premises. The note states that, where invoices and contract terms show freight and insurance included in the price, no separate freight recovery is made, and transit risk remains with the seller until delivery, credit on service tax paid on outward transportation is admissible. It also notes that, during a disputed and evolving legal position, beneficial circulars could not be withdrawn retrospectively and, absent suppression or mala fide conduct, the extended limitation period was not available. Case-Laws Central Excise Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375860