https://www.taxtmi.com/caselaws?id=284518 Where a sale is on FOR destination basis and the seller bears transportation and insurance until delivery at the buyer's site, service tax paid on outward freight forms part of the transaction up to delivery and is eligible as CENVAT credit. The Tribunal relied on the purchase order, invoices and transporter documents to conclude that the vendor retained the freight and insurance burden, and it applied the Board's circular supporting credit in FOR destination supplies. The denial of credit was therefore unsustainable, and the demand, interest and penalty did not survive. en-us Fri, 01 Mar 2019 00:00:00 +0530 Fri, 22 Nov 2019 17:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284518 Where a sale is on FOR destination basis and the seller bears transportation and insurance until delivery at the buyer's site, service tax paid on outward freight forms part of the transaction up to delivery and is eligible as CENVAT credit. The Tribunal relied on the purchase order, invoices and transporter documents to conclude that the vendor retained the freight and insurance burden, and it applied the Board's circular supporting credit in FOR destination supplies. The denial of credit was therefore unsustainable, and the demand, interest and penalty did not survive. Case-Laws Central Excise Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284518