https://www.taxtmi.com/caselaws?id=388874 Cenvat credit on outward GTA services was treated as admissible where goods were sold on FOR basis, freight was borne by the seller up to the customer's doorstep, and the freight element formed part of the assessable value on which excise duty was paid. On those facts, the place of removal was taken to be the customer's end, making destination freight an eligible input service. The analysis also relied on earlier Tribunal views in similar factual settings and on the principle that seller-retained ownership and risk until delivery support credit eligibility for outward transportation. en-us Fri, 08 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388874 Cenvat credit on outward GTA services was treated as admissible where goods were sold on FOR basis, freight was borne by the seller up to the customer's doorstep, and the freight element formed part of the assessable value on which excise duty was paid. On those facts, the place of removal was taken to be the customer's end, making destination freight an eligible input service. The analysis also relied on earlier Tribunal views in similar factual settings and on the principle that seller-retained ownership and risk until delivery support credit eligibility for outward transportation. Case-Laws Central Excise Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388874