https://www.taxtmi.com/caselaws?id=760024 CENVAT credit on goods transport agency services used for delivery to the buyer's premises was not admissible where the assessee had not included freight and insurance charges in the assessable value for central excise duty. Although a freight-on-road arrangement can, in some cases, support inclusion of transportation up to the buyer's premises in the assessable value, the decisive factor here was that the assessee itself excluded those costs from valuation. On that basis, transportation services availed beyond the place of removal were not input services for credit purposes, and the Tribunal's rejection of the credit claim was upheld. en-us Wed, 09 Oct 2024 00:00:00 +0530 Wed, 08 Oct 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760024 CENVAT credit on goods transport agency services used for delivery to the buyer's premises was not admissible where the assessee had not included freight and insurance charges in the assessable value for central excise duty. Although a freight-on-road arrangement can, in some cases, support inclusion of transportation up to the buyer's premises in the assessable value, the decisive factor here was that the assessee itself excluded those costs from valuation. On that basis, transportation services availed beyond the place of removal were not input services for credit purposes, and the Tribunal's rejection of the credit claim was upheld. Case-Laws Central Excise Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760024