Appellants Qualify for CENVAT Credit on Service Tax for Outward Freight Due to Ownership and Cost Responsibilities.

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....CENVAT Credit - service tax paid on GTA - as the ownership of the goods remained with the Appellants till the goods reached to the customer’s doorstep and the freight charges as well as damage (insurance) to the goods till destination were borne by the Appellant, they are eligible for the credit of service tax paid by them on outward freight.....