https://www.taxtmi.com/caselaws?id=375860 Cenvat credit on outward transportation is available where FOR destination terms make delivery at the buyer's premises the place of removal. Freight and insurance included in the sale price, with no separate freight recovery and transit risk retained by the seller until delivery, establish that outward freight forms part of the input-service chain. Extended-period recovery is not sustainable where credit eligibility remained legally contentious, beneficial circulars applied during the relevant period, and no mala fide suppression is established. Such arrangements support credit entitlement and bar retrospective withdrawal of beneficial circular protection. 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 Cenvat credit on outward transportation is available where FOR destination terms make delivery at the buyer's premises the place of removal. Freight and insurance included in the sale price, with no separate freight recovery and transit risk retained by the seller until delivery, establish that outward freight forms part of the input-service chain. Extended-period recovery is not sustainable where credit eligibility remained legally contentious, beneficial circulars applied during the relevant period, and no mala fide suppression is established. Such arrangements support credit entitlement and bar retrospective withdrawal of beneficial circular protection. Case-Laws Central Excise Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375860