https://www.taxtmi.com/caselaws?id=380677 Cenvat credit is admissible on outward GTA service where the sale is on FOR basis and freight forms part of the assessable value on which excise duty is paid. The purchase order showed FOR supply, and the freight was included in the value of clearance. That position was treated as covered by earlier Tribunal precedent and the relevant board circular recognising credit entitlement in such circumstances. The operative effect is that, for FOR sales with freight embedded in the duty-paid assessable value, outward transportation may qualify for Cenvat credit. en-us Fri, 10 May 2019 00:00:00 +0530 Mon, 27 May 2019 06:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380677 Cenvat credit is admissible on outward GTA service where the sale is on FOR basis and freight forms part of the assessable value on which excise duty is paid. The purchase order showed FOR supply, and the freight was included in the value of clearance. That position was treated as covered by earlier Tribunal precedent and the relevant board circular recognising credit entitlement in such circumstances. The operative effect is that, for FOR sales with freight embedded in the duty-paid assessable value, outward transportation may qualify for Cenvat credit. Case-Laws Central Excise Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380677