https://www.taxtmi.com/caselaws?id=750851 CENVAT credit eligibility for goods transport agency services under F.O.R. sale contracts depends on the place of removal, which is the location where the sale occurs; where sales occur at the buyers premises and ownership and risk remain with the seller until delivery, outward transportation constitutes an input service and is eligible for CENVAT credit. Freight charges forming part of assessable value and retention of ownership and risk by the seller confirm input service character and creditability. Reliance on binding board instructions supporting uniform assessment practice was affirmed, and adverse findings that treated the manufacturers premises as place of removal were disapproved, resulting in allowance of the appeal. en-us Thu, 21 Mar 2024 00:00:00 +0530 Fri, 22 May 2026 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750851 CENVAT credit eligibility for goods transport agency services under F.O.R. sale contracts depends on the place of removal, which is the location where the sale occurs; where sales occur at the buyers premises and ownership and risk remain with the seller until delivery, outward transportation constitutes an input service and is eligible for CENVAT credit. Freight charges forming part of assessable value and retention of ownership and risk by the seller confirm input service character and creditability. Reliance on binding board instructions supporting uniform assessment practice was affirmed, and adverse findings that treated the manufacturers premises as place of removal were disapproved, resulting in allowance of the appeal. Case-Laws Central Excise Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750851