https://www.taxtmi.com/caselaws?id=389666 Cenvat credit on outward freight to the customer's premises depended on the actual sale structure, the place of removal, and whether freight formed part of the assessable price. The applicable input service test under Rule 2(l) and the place of removal concept required factual verification, including whether sales were on FOR basis and whether duty was discharged on a value inclusive of freight. Because those facts had not been finally examined, the dispute was remanded for de novo adjudication and the credit eligibility issue was left open for fresh consideration. en-us Fri, 13 Dec 2019 00:00:00 +0530 Sat, 14 Dec 2019 10:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389666 Cenvat credit on outward freight to the customer's premises depended on the actual sale structure, the place of removal, and whether freight formed part of the assessable price. The applicable input service test under Rule 2(l) and the place of removal concept required factual verification, including whether sales were on FOR basis and whether duty was discharged on a value inclusive of freight. Because those facts had not been finally examined, the dispute was remanded for de novo adjudication and the credit eligibility issue was left open for fresh consideration. Case-Laws Central Excise Fri, 13 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389666