https://www.taxtmi.com/caselaws?id=382929 Service tax credit on outward freight is admissible where finished goods are sold on F.O.R. destination basis and the freight is included in the assessable value on which excise duty is paid. On those facts, the buyer's premises may constitute the place of removal, so credit on transportation up to that point is allowable. The contrary view, applicable when freight is excluded and duty is discharged on an ex-works price, does not apply. The denial of Cenvat credit was therefore unsustainable and was set aside with consequential relief. en-us Tue, 02 Jul 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382929 Service tax credit on outward freight is admissible where finished goods are sold on F.O.R. destination basis and the freight is included in the assessable value on which excise duty is paid. On those facts, the buyer's premises may constitute the place of removal, so credit on transportation up to that point is allowable. The contrary view, applicable when freight is excluded and duty is discharged on an ex-works price, does not apply. The denial of Cenvat credit was therefore unsustainable and was set aside with consequential relief. Case-Laws Central Excise Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382929