https://www.taxtmi.com/caselaws?id=762192 Cenvat credit on outward GTA service was admissible where excisable goods were sold on FOR basis, freight was included in the assessable value, and excise duty was paid on that value. Because the seller bore transportation responsibility and risk until delivery at the buyer's premises, outward freight up to the place of delivery formed part of the input service chain for the relevant period. The denial of credit was therefore unsustainable, and the assessee was entitled to credit on outward freight on the facts of the case. en-us Mon, 25 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762192 Cenvat credit on outward GTA service was admissible where excisable goods were sold on FOR basis, freight was included in the assessable value, and excise duty was paid on that value. Because the seller bore transportation responsibility and risk until delivery at the buyer's premises, outward freight up to the place of delivery formed part of the input service chain for the relevant period. The denial of credit was therefore unsustainable, and the assessee was entitled to credit on outward freight on the facts of the case. Case-Laws Central Excise Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762192