Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CENVAT Credit Rules 2004 | Outward Freight Under FOR Sales Qualifies as Input Service if Buyer's Premises is Place of Removal : CESTAT Hyderabad
CESTAT Hyderabad ruled that where goods are sold on FOR basis with freight included in assessable value and risk retained till delivery, outward transportation up to the buyer's premises qualifies as 'input service' under Rule 2(l) of CENVAT Credit Rules 2004. This clarifies that the 'place of removal' can extend beyond the factory gate for FOR sales, allowing manufacturers to claim CENVAT credit on outward freight charges.