https://www.taxtmi.com/caselaws?id=761933 Where goods are sold on FOR destination terms and ownership and risk remain with the manufacturer until delivery at the buyer's premises, that premises is treated as the place of removal. GTA services used to transport the goods up to that point qualify as input services for Cenvat credit, because credit is available on transportation up to the place of removal. On that basis, denial of Cenvat credit was unsustainable and the impugned order was set aside in favour of the assessee. en-us Mon, 18 Nov 2024 00:00:00 +0530 Wed, 20 Nov 2024 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761933 Where goods are sold on FOR destination terms and ownership and risk remain with the manufacturer until delivery at the buyer's premises, that premises is treated as the place of removal. GTA services used to transport the goods up to that point qualify as input services for Cenvat credit, because credit is available on transportation up to the place of removal. On that basis, denial of Cenvat credit was unsustainable and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761933