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of <h1>Appellate Tribunal allows CENVAT credit for service tax on GTA service for export</h1> <h3>Commissioner of Central Excise, Visakhapatnam Versus GMR Industries Ltd.</h3> Commissioner of Central Excise, Visakhapatnam Versus GMR Industries Ltd. - [2012] 36 STT 219 (BANG - CESTAT) The Appellate Tribunal CESTAT, Bangalore considered whether the respondent could claim CENVAT credit for service tax paid on GTA service used for transporting goods for export. The Tribunal held that the service qualified as an 'input service' under the CENVAT Credit Rules, 2004. The decision was consistent with previous rulings, and the appeal was dismissed.
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