https://www.taxtmi.com/caselaws?id=761733 Where excisable goods are sold on FOR basis and freight remains part of the assessable value until delivery, outward transportation is treated as an input service and Cenvat credit of service tax paid under reverse charge is allowable. The Tribunal followed settled precedent that delivery at the buyer's premises, with freight included in the duty-paying value and transit risk retained by the seller, brings outward GTA within input service. Beneficial circulars applicable during the relevant period supported this view, and the contrary disallowance could not stand. en-us Thu, 14 Nov 2024 00:00:00 +0530 Thu, 14 Nov 2024 18:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761733 Where excisable goods are sold on FOR basis and freight remains part of the assessable value until delivery, outward transportation is treated as an input service and Cenvat credit of service tax paid under reverse charge is allowable. The Tribunal followed settled precedent that delivery at the buyer's premises, with freight included in the duty-paying value and transit risk retained by the seller, brings outward GTA within input service. Beneficial circulars applicable during the relevant period supported this view, and the contrary disallowance could not stand. Case-Laws Central Excise Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761733