Cenvat Credit : Where sales invoice showed that prices were inclusive of freight up to buyer's premises and sales was made on FOR destination basis, place of removal would be buyer's premises and, therefore, outward transportation services up to buyer's premises would be eligible for input service credit

Cenvat Credit : Where sales invoice showed that prices were inclusive of freight up to buyer's premises and sales was made on FOR destination basis, place of removal would be buyer's premises and, therefore, outward

transportation services up to buyer's premises would be eligible for input service credit

 [2015] 62 taxmann.com 314 (Karnataka)

HIGH COURT OF KARNATAKA

Madras Cements Ltd.