https://www.taxtmi.com/caselaws?id=34580 Cenvat credit on service tax paid for outward freight under GTA service was admissible where goods were cleared from the factory gate, no depot or warehouse sale was involved, and the freight formed part of the assessable value on which excise duty was paid. The Board circular dated 23.08.2007 governed credit on outward freight, and compliance with its conditions entitled the assessee to credit, even for a period preceding the circular. The assessee therefore remained eligible for credit and the favourable finding was upheld. en-us Fri, 03 Jul 2009 00:00:00 +0530 Thu, 06 May 2010 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34580 Cenvat credit on service tax paid for outward freight under GTA service was admissible where goods were cleared from the factory gate, no depot or warehouse sale was involved, and the freight formed part of the assessable value on which excise duty was paid. The Board circular dated 23.08.2007 governed credit on outward freight, and compliance with its conditions entitled the assessee to credit, even for a period preceding the circular. The assessee therefore remained eligible for credit and the favourable finding was upheld. Case-Laws Service Tax Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34580