https://www.taxtmi.com/caselaws?id=791304 In a FOR destination sale where freight and insurance are included in the assessable value, duty is paid on that composite value, and risk remains with the seller until delivery, the buyer's premises are treated as the place of removal. On those facts, outward GTA service used to transport the goods to the buyer's premises qualifies as input service, and credit on such service is admissible. The Department cannot accept the inclusive valuation for excise purposes and simultaneously deny credit on transportation up to the place of removal. The factual terms of sale, including transfer of title, risk, freight, insurance, and completion of sale, determine the place of removal. en-us Thu, 07 May 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791304 In a FOR destination sale where freight and insurance are included in the assessable value, duty is paid on that composite value, and risk remains with the seller until delivery, the buyer's premises are treated as the place of removal. On those facts, outward GTA service used to transport the goods to the buyer's premises qualifies as input service, and credit on such service is admissible. The Department cannot accept the inclusive valuation for excise purposes and simultaneously deny credit on transportation up to the place of removal. The factual terms of sale, including transfer of title, risk, freight, insurance, and completion of sale, determine the place of removal. Case-Laws Central Excise Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791304