Assessee Can Claim CENVAT Credit for GTA Services on FOR Basis Deliveries if Circular 97/8/2007 Conditions Met.

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....CENVAT credit - input service - outward freight - place of removal - when the goods are sent on FOR basis up to the buyer's premises and all the conditions in Circular No,97/8/2007 dt 23/08/2007 are satisfied, then the assessee is entitled to take CENVAT credit of service tax paid on GTA service - AT....