https://www.taxtmi.com/caselaws?id=409820 Cenvat credit on outward GTA services was held admissible where goods were sold on FOR basis, the seller bore the freight, and the sale price included transportation cost. The Tribunal followed its earlier orders in the assessee's own case and treated outward transportation as part of the sale arrangement, so credit could not be denied merely because delivery occurred beyond the factory gate. The Revenue's contrary reliance was distinguished because the issue had already been decided against it and that view had been upheld. en-us Tue, 06 Jul 2021 00:00:00 +0530 Sat, 17 Jul 2021 07:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409820 Cenvat credit on outward GTA services was held admissible where goods were sold on FOR basis, the seller bore the freight, and the sale price included transportation cost. The Tribunal followed its earlier orders in the assessee's own case and treated outward transportation as part of the sale arrangement, so credit could not be denied merely because delivery occurred beyond the factory gate. The Revenue's contrary reliance was distinguished because the issue had already been decided against it and that view had been upheld. Case-Laws Central Excise Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409820