https://www.taxtmi.com/caselaws?id=793416 On FOR destination sales, outward transportation up to the customer's premises forms part of the transaction where risk and title remain with the assessee until delivery, so service tax paid on such freight qualifies as input service under Rule 2(l) of the Cenvat Credit Rules, 2004. Denial of Cenvat credit on that basis is unsustainable, and credit is allowable on the outward transportation charges. en-us Thu, 30 Oct 2025 00:00:00 +0530 Tue, 16 Jun 2026 08:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793416 On FOR destination sales, outward transportation up to the customer's premises forms part of the transaction where risk and title remain with the assessee until delivery, so service tax paid on such freight qualifies as input service under Rule 2(l) of the Cenvat Credit Rules, 2004. Denial of Cenvat credit on that basis is unsustainable, and credit is allowable on the outward transportation charges. Case-Laws Central Excise Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793416