Cenvat credit on GTA services for export transport remains admissible under prior precedent and circular guidance.

Cenvat credit on service tax paid for goods transport agency services used to move export goods from the factory to the port was treated as admissible input service credit. The Tribunal relied on earlier precedent and the Board's circular, noting that the same issue had already been decided in favour of assessees in comparable export cases. The result recorded is that the credit was allowed for export transportation, and the revenue's challenge was rejected.

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Issues: Eligibility of Cenvat credit of service tax paid on GTA services used for transportation of export goods from the factory to the port.

Analysis: The dispute was whether service tax paid on goods transport agency services availed for moving exported goods from the factory to the port could be treated as creditable input service. The Tribunal relied on earlier precedent and the Board's circular, and noted that the issue had already been decided in favour of assessees in similar export situations.

Conclusion: Cenvat credit on GTA services used for transportation of goods from the factory to the port for export was held admissible, and the revenue's appeal was rejected.

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