https://www.taxtmi.com/caselaws?id=377567 Cenvat credit on service tax paid for GTA services is admissible where goods are sold on FOR basis, because transportation forms part of the composite supply arrangement and has nexus with clearance of goods. The analysis notes that the FOR basis was accepted in the original order and remained undisturbed, and that a Board circular supported credit eligibility in such circumstances. Credit could not be denied solely on the ground that transportation occurred beyond the place of removal, so the assessee's claim was allowed. en-us Fri, 22 Mar 2019 00:00:00 +0530 Mon, 01 Apr 2019 07:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377567 Cenvat credit on service tax paid for GTA services is admissible where goods are sold on FOR basis, because transportation forms part of the composite supply arrangement and has nexus with clearance of goods. The analysis notes that the FOR basis was accepted in the original order and remained undisturbed, and that a Board circular supported credit eligibility in such circumstances. Credit could not be denied solely on the ground that transportation occurred beyond the place of removal, so the assessee's claim was allowed. Case-Laws Central Excise Fri, 22 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377567