https://www.taxtmi.com/caselaws?id=784755 The dominant issue was whether CENVAT credit was admissible on service tax paid on GTA services used for outward transportation of goods during 2013-14 to June 2017. Applying its prior rulings that outward transportation on FOR destination basis qualifies as an input service, and that credit is available where freight forms part of the assessable value up to the place of removal, the Tribunal held that credit on outward transportation to customs premises was permissible. Consequently, the departmental challenge to the allowance of CENVAT credit was rejected, and the appeal was dismissed. en-us Fri, 09 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784755 The dominant issue was whether CENVAT credit was admissible on service tax paid on GTA services used for outward transportation of goods during 2013-14 to June 2017. Applying its prior rulings that outward transportation on FOR destination basis qualifies as an input service, and that credit is available where freight forms part of the assessable value up to the place of removal, the Tribunal held that credit on outward transportation to customs premises was permissible. Consequently, the departmental challenge to the allowance of CENVAT credit was rejected, and the appeal was dismissed. Case-Laws Central Excise Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784755