https://www.taxtmi.com/caselaws?id=388873 Cenvat credit on GTA service used for outward transportation was treated as admissible where goods were sold on FOR basis, freight was borne by the assessee, and the freight element formed part of the assessable value on which excise duty had been paid. On those facts, delivery to the buyer's premises was treated as the relevant point of sale, so outward freight up to that stage was connected with clearance up to the place of removal. The commentary also notes that the extended period could not be invoked because the issue was under dispute and judicial clarification was still evolving, leaving no basis to attribute mala fide intent. en-us Fri, 08 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2024 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388873 Cenvat credit on GTA service used for outward transportation was treated as admissible where goods were sold on FOR basis, freight was borne by the assessee, and the freight element formed part of the assessable value on which excise duty had been paid. On those facts, delivery to the buyer's premises was treated as the relevant point of sale, so outward freight up to that stage was connected with clearance up to the place of removal. The commentary also notes that the extended period could not be invoked because the issue was under dispute and judicial clarification was still evolving, leaving no basis to attribute mala fide intent. Case-Laws Central Excise Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388873