https://www.taxtmi.com/caselaws?id=786688 Cenvat credit for GTA services used to transport finished goods to customers is admissible where FOR destination contractual terms establish that the seller retains ownership and transit risk until delivery and bears freight included in the sale price. In those circumstances, the customer's premises constitute the place of removal, so outward transportation up to that point qualifies as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004. Determination depends on purchase orders, invoices and other documentary evidence concerning delivery terms, freight treatment, ownership and risk transfer. en-us Fri, 13 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786688 Cenvat credit for GTA services used to transport finished goods to customers is admissible where FOR destination contractual terms establish that the seller retains ownership and transit risk until delivery and bears freight included in the sale price. In those circumstances, the customer's premises constitute the place of removal, so outward transportation up to that point qualifies as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004. Determination depends on purchase orders, invoices and other documentary evidence concerning delivery terms, freight treatment, ownership and risk transfer. Case-Laws Central Excise Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786688