https://www.taxtmi.com/caselaws?id=430498 Cenvat credit on outward GTA services was held admissible where sales were on FOR basis, because freight burden, transit risk, and delivery obligation remained with the seller and the place of removal was not confined to the factory gate. The record also showed that the assessee had taken the same stand before the adjudicating authority, and the Tribunal had already decided the identical issue in the assessee's own case on the same factual matrix. The earlier view was therefore applied, and credit on outward GTA services was allowed while the impugned order was set aside. en-us Thu, 08 Sep 2022 00:00:00 +0530 Mon, 21 Nov 2022 09:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430498 Cenvat credit on outward GTA services was held admissible where sales were on FOR basis, because freight burden, transit risk, and delivery obligation remained with the seller and the place of removal was not confined to the factory gate. The record also showed that the assessee had taken the same stand before the adjudicating authority, and the Tribunal had already decided the identical issue in the assessee's own case on the same factual matrix. The earlier view was therefore applied, and credit on outward GTA services was allowed while the impugned order was set aside. Case-Laws Central Excise Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430498