https://www.taxtmi.com/caselaws?id=387106 Cenvat credit on outward freight was admissible for the period up to 31.03.2008 because the then definition of "input service" covered services used for clearance of final products from the place of removal, and export clearances treated the port as the place of removal on the facts relied upon. The demand for that period was set aside. For the period from 01.04.2008, eligibility depended on factual verification of whether sales were on FOR basis, freight formed part of the sale price, and duty was paid on a value inclusive of freight, so the matter was remanded to the original authority for fresh decision. en-us Thu, 26 Sep 2019 00:00:00 +0530 Thu, 17 Oct 2019 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387106 Cenvat credit on outward freight was admissible for the period up to 31.03.2008 because the then definition of "input service" covered services used for clearance of final products from the place of removal, and export clearances treated the port as the place of removal on the facts relied upon. The demand for that period was set aside. For the period from 01.04.2008, eligibility depended on factual verification of whether sales were on FOR basis, freight formed part of the sale price, and duty was paid on a value inclusive of freight, so the matter was remanded to the original authority for fresh decision. Case-Laws Service Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387106