2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT

GTA service – eligibility for input service credit on the outward freight - entire cost of freight is paid by the manufacturer up to customer’s doorstep –place of removal - in view of Circular No. 97/6/2007-ST, dated 23-8-2007, credit is admissible if ownership of goods remain with seller till delivery of goods at customer’s doorstep – since sales is based on basis of “FOR destination”, transit insurance and freight charges are borne by appellant, so credit is admissible on outward freight