https://www.taxtmi.com/caselaws?id=422985 Outward freight used to deliver goods sold on FOR basis was treated as an eligible input service for Cenvat credit because ownership and transit risk remained with the manufacturer until delivery at the customer's premises. On that contractual footing, the place of removal was the customer's doorstep rather than the factory gate, applying the Sale of Goods Act and the terms of sale. The Tribunal also relied on the departmental circular recognising that FOR destination sales stand on a different footing from factory-gate sales and distinguished the authority cited by the department. Denial of Cenvat credit was therefore unsustainable. en-us Thu, 19 May 2022 00:00:00 +0530 Fri, 27 May 2022 08:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422985 Outward freight used to deliver goods sold on FOR basis was treated as an eligible input service for Cenvat credit because ownership and transit risk remained with the manufacturer until delivery at the customer's premises. On that contractual footing, the place of removal was the customer's doorstep rather than the factory gate, applying the Sale of Goods Act and the terms of sale. The Tribunal also relied on the departmental circular recognising that FOR destination sales stand on a different footing from factory-gate sales and distinguished the authority cited by the department. Denial of Cenvat credit was therefore unsustainable. Case-Laws Central Excise Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422985