Topic

GTA services

2 articlesLatest May 2026
CENVAT Credit Admissible for GTA & Insurance Services Under FOR Basis Sales If Buyer's Premises is Place of Removal : CESTAT Chennai
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

CENVAT Credit Admissible for GTA & Insurance Services Under FOR Basis Sales If Buyer's Premises is Place of Removal : CESTAT Chennai

CESTAT Chennai rules that CENVAT credit on Goods Transport Agency (GTA) and insurance services is permissible when the buyer's premises is treated as the 'place of removal' under a Free-On-Rail (FOR) contract. The tribunal remanded the case for document verification, reinforcing that input service credit extends up to the buyer's location in FOR sales, impacting manufacturers and service providers under CENVAT Credit Rules.

CENVAT Credit Rules 2004 | Outward Freight Under FOR Sales Qualifies as Input Service if Buyer's Premises is Place of Removal : CESTAT Hyderabad
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.

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