https://www.taxtmi.com/caselaws?id=466590 Cenvat credit on goods transport agency services is admissible where sales are executed on a FOR basis; the note applies this principle to the period April-September 2015 and treats Board Circular guidance as supporting entitlement. The reasoning distinguishes earlier non admissibility precedents by reference to the contract of sale terms and prior favourable orders, leading to setting aside the impugned denial of credit. Operative effect: credit is allowed for the stated period and the appeal is allowed with consequential relief restoring claimed input tax credits. en-us Wed, 22 Jan 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466590 Cenvat credit on goods transport agency services is admissible where sales are executed on a FOR basis; the note applies this principle to the period April-September 2015 and treats Board Circular guidance as supporting entitlement. The reasoning distinguishes earlier non admissibility precedents by reference to the contract of sale terms and prior favourable orders, leading to setting aside the impugned denial of credit. Operative effect: credit is allowed for the stated period and the appeal is allowed with consequential relief restoring claimed input tax credits. Case-Laws Central Excise Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466590