https://www.taxtmi.com/caselaws?id=786688 The note addresses entitlement to Cenvat credit of service tax on GTA services for outward transportation where sales are on a FOR destination basis. It applies the definition of input service under Rule 2(l) and the concept of place of removal (Rule 2(qa)), holding that where contractual terms and documentary evidence show freight borne by the seller, price inclusive of freight, and ownership and risk remain with the seller until delivery at the buyer's premises, the buyer's premises is the place of removal and the GTA service up to that place qualifies as an input service, permitting credit. 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 The note addresses entitlement to Cenvat credit of service tax on GTA services for outward transportation where sales are on a FOR destination basis. It applies the definition of input service under Rule 2(l) and the concept of place of removal (Rule 2(qa)), holding that where contractual terms and documentary evidence show freight borne by the seller, price inclusive of freight, and ownership and risk remain with the seller until delivery at the buyer's premises, the buyer's premises is the place of removal and the GTA service up to that place qualifies as an input service, permitting credit. Case-Laws Central Excise Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786688