https://www.taxtmi.com/caselaws?id=423862 Cenvat credit on GTA services used for outward transport turns on the place of removal, which must be determined by when property in the goods passes under the sale contract and the Sale of Goods Act. Circulars relied on link credit eligibility to that factual and legal enquiry, rather than to freight, insurance, or risk-bearing arrangements alone. Where sales are claimed on FOR basis, the actual terms of supply must be examined to verify whether delivery to the buyer's premises forms part of the sale. If that FOR basis is established, credit is admissible; the matter was remitted for fresh examination of that limited factual issue. en-us Thu, 03 Feb 2022 00:00:00 +0530 Fri, 17 Jun 2022 09:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423862 Cenvat credit on GTA services used for outward transport turns on the place of removal, which must be determined by when property in the goods passes under the sale contract and the Sale of Goods Act. Circulars relied on link credit eligibility to that factual and legal enquiry, rather than to freight, insurance, or risk-bearing arrangements alone. Where sales are claimed on FOR basis, the actual terms of supply must be examined to verify whether delivery to the buyer's premises forms part of the sale. If that FOR basis is established, credit is admissible; the matter was remitted for fresh examination of that limited factual issue. Case-Laws Central Excise Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423862