https://www.taxtmi.com/caselaws?id=786034 Admissibility of Cenvat credit on service tax paid for GTA outward transportation where sales are on FOR destination basis: because invoices show freight included in sale value and excise discharged on value inclusive of freight, and ownership and risk remain with the seller until delivery, the buyer's premises is the place of removal. Applying the principle in Ultratech and tribunal precedent, GTA service up to the customer's premises qualifies as an input service and credit is allowable. Impugned orders set aside and appeals allowed with consequential relief. en-us Thu, 29 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786034 Admissibility of Cenvat credit on service tax paid for GTA outward transportation where sales are on FOR destination basis: because invoices show freight included in sale value and excise discharged on value inclusive of freight, and ownership and risk remain with the seller until delivery, the buyer's premises is the place of removal. Applying the principle in Ultratech and tribunal precedent, GTA service up to the customer's premises qualifies as an input service and credit is allowable. Impugned orders set aside and appeals allowed with consequential relief. Case-Laws Central Excise Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786034