https://www.taxtmi.com/caselaws?id=791163 CENVAT credit was admissible on outward transportation, courier and insurance services where the sales were on FOR destination basis and the buyers' premises constituted the place of removal. Because freight formed part of the invoice and the risk remained with the assessee until delivery, services used to move goods up to that point were treated as input services connected with clearance of goods. Following coordinate Bench and Larger Bench views, and noting no higher-court reversal, the Tribunal held the disputed credit could not be denied and set aside the denial. en-us Wed, 06 May 2026 00:00:00 +0530 Thu, 07 May 2026 07:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791163 CENVAT credit was admissible on outward transportation, courier and insurance services where the sales were on FOR destination basis and the buyers' premises constituted the place of removal. Because freight formed part of the invoice and the risk remained with the assessee until delivery, services used to move goods up to that point were treated as input services connected with clearance of goods. Following coordinate Bench and Larger Bench views, and noting no higher-court reversal, the Tribunal held the disputed credit could not be denied and set aside the denial. Case-Laws Central Excise Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791163