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    <title>2020 (3) TMI 1206 - GUJARAT HIGH COURT</title>
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    <description>Cenvat credit on outward transportation was admissible where goods were sold on FOR basis and the invoices were inclusive of freight and insurance, with no separate recovery from customers. On those facts, the place of removal was treated as the customer&#039;s doorstep or destination, so outward freight formed part of input service for the relevant period. The High Court noted that the Tribunal had applied the relevant Board circular and Supreme Court decisions, and found no substantial question of law arising from the challenged order. The issue was answered in favour of the assessee and against the Revenue, with credit on outward freight upheld.</description>
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      <description>Cenvat credit on outward transportation was admissible where goods were sold on FOR basis and the invoices were inclusive of freight and insurance, with no separate recovery from customers. On those facts, the place of removal was treated as the customer&#039;s doorstep or destination, so outward freight formed part of input service for the relevant period. The High Court noted that the Tribunal had applied the relevant Board circular and Supreme Court decisions, and found no substantial question of law arising from the challenged order. The issue was answered in favour of the assessee and against the Revenue, with credit on outward freight upheld.</description>
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