https://www.taxtmi.com/caselaws?id=205940 The Tribunal rejected the department's appeal and upheld the Commissioner (Appeals) decision regarding the eligibility of CENVAT credit on Goods Transport Agency (GTA) services for transporting goods from the factory to the port of export. The Tribunal emphasized the ownership transfer through the Bill of Lading and the High Court's judgment supporting the classification of GTA services as input services. The decision clarified the application of CENVAT credit rules to the transportation of export goods, emphasizing the specific facts and legal interpretations presented in the case. en-us Thu, 03 Feb 2011 00:00:00 +0530 Wed, 14 Sep 2011 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205940 The Tribunal rejected the department's appeal and upheld the Commissioner (Appeals) decision regarding the eligibility of CENVAT credit on Goods Transport Agency (GTA) services for transporting goods from the factory to the port of export. The Tribunal emphasized the ownership transfer through the Bill of Lading and the High Court's judgment supporting the classification of GTA services as input services. The decision clarified the application of CENVAT credit rules to the transportation of export goods, emphasizing the specific facts and legal interpretations presented in the case. Case-Laws Service Tax Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205940