https://www.taxtmi.com/caselaws?id=761136 CESTAT NEW DELHI allowed the appeal regarding admissibility of input service credit for Goods Transport Agency services. The appellant sold products on FOR destination basis, bearing freight charges for outward transportation from factory to customer premises. The tribunal found that since ownership transferred at customer premises, transportation charges were included in the excise-inclusive price, and the appellant bore transit risks and insurance costs. Following the Punjab Haryana HC precedent in Ambuja Cements Ltd., the tribunal held that outward transportation to customer premises constitutes input service, making credit admissible. The impugned order was set aside. en-us Mon, 04 Nov 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761136 CESTAT NEW DELHI allowed the appeal regarding admissibility of input service credit for Goods Transport Agency services. The appellant sold products on FOR destination basis, bearing freight charges for outward transportation from factory to customer premises. The tribunal found that since ownership transferred at customer premises, transportation charges were included in the excise-inclusive price, and the appellant bore transit risks and insurance costs. Following the Punjab Haryana HC precedent in Ambuja Cements Ltd., the tribunal held that outward transportation to customer premises constitutes input service, making credit admissible. The impugned order was set aside. Case-Laws Central Excise Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761136