https://www.taxtmi.com/caselaws?id=383470 Cenvat credit on GTA services used for outward transportation of finished goods to the buyer's premises is allowable where the sale is on F.O.R. terms and freight is included in the assessable value. The purchase orders, customer communications, invoices and pricing structure showed that the assessee bore freight and insurance, delivered the goods at the customer's premises, and paid excise duty on a value that embedded freight charges. On that basis, the buyer's premises were treated as the place of removal, so the restriction on credit beyond the place of removal did not apply. The disallowance of credit was therefore set aside. en-us Thu, 18 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 06:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383470 Cenvat credit on GTA services used for outward transportation of finished goods to the buyer's premises is allowable where the sale is on F.O.R. terms and freight is included in the assessable value. The purchase orders, customer communications, invoices and pricing structure showed that the assessee bore freight and insurance, delivered the goods at the customer's premises, and paid excise duty on a value that embedded freight charges. On that basis, the buyer's premises were treated as the place of removal, so the restriction on credit beyond the place of removal did not apply. The disallowance of credit was therefore set aside. Case-Laws Central Excise Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383470