https://www.taxtmi.com/caselaws?id=797525 FOR-destination sales may treat the buyer's premises as the place of removal where contractual and contemporaneous evidence shows that freight is included in the sale value, transit risk remains with the seller, and property passes on delivery. Outward GTA services up to that point qualify as input services for CENVAT credit. Manpower supply used for production, packing, maintenance, storage and related manufacturing activities, and godown or depot rent for storing finished goods, may qualify as input services subject to invoice, tax-payment and procedural verification. Extended limitation for reverse-charge GTA liability requires proof of fraud, collusion, wilful misstatement, suppression, or intent to evade tax; audit detection alone is insufficient. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 12:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797525 FOR-destination sales may treat the buyer's premises as the place of removal where contractual and contemporaneous evidence shows that freight is included in the sale value, transit risk remains with the seller, and property passes on delivery. Outward GTA services up to that point qualify as input services for CENVAT credit. Manpower supply used for production, packing, maintenance, storage and related manufacturing activities, and godown or depot rent for storing finished goods, may qualify as input services subject to invoice, tax-payment and procedural verification. Extended limitation for reverse-charge GTA liability requires proof of fraud, collusion, wilful misstatement, suppression, or intent to evade tax; audit detection alone is insufficient. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797525