https://www.taxtmi.com/caselaws?id=387403 The Tribunal allowed the appeal, overturning the lower authorities' decision to disallow credit on service tax paid on GTA services for outward transportation of goods. The Tribunal determined that as the sale was on F.O.R. basis and goods were delivered at the customer's premises, freight charges should be included in the assessable value, making the buyer's premises the place of removal. Relying on precedent cases and relevant circulars, the Tribunal found the disallowance of credit unjustified and set aside the impugned order, granting consequential reliefs to the appellants. en-us Tue, 17 Sep 2019 00:00:00 +0530 Wed, 23 Oct 2019 08:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387403 The Tribunal allowed the appeal, overturning the lower authorities' decision to disallow credit on service tax paid on GTA services for outward transportation of goods. The Tribunal determined that as the sale was on F.O.R. basis and goods were delivered at the customer's premises, freight charges should be included in the assessable value, making the buyer's premises the place of removal. Relying on precedent cases and relevant circulars, the Tribunal found the disallowance of credit unjustified and set aside the impugned order, granting consequential reliefs to the appellants. Case-Laws Central Excise Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387403