https://www.taxtmi.com/caselaws?id=203660 The tribunal upheld the demand for duty and interest while setting aside the penalty, ruling against considering GTA services for outward transportation as input service in the context of the appellant's transactions. The judgment highlighted the nuanced interpretation of input services, place of removal, and the impact on assessable value, ultimately providing clarity on the eligibility of cenvat credit for GTA services in similar scenarios. en-us Tue, 04 Jan 2011 00:00:00 +0530 Thu, 22 Dec 2011 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203660 The tribunal upheld the demand for duty and interest while setting aside the penalty, ruling against considering GTA services for outward transportation as input service in the context of the appellant's transactions. The judgment highlighted the nuanced interpretation of input services, place of removal, and the impact on assessable value, ultimately providing clarity on the eligibility of cenvat credit for GTA services in similar scenarios. Case-Laws Service Tax Tue, 04 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203660