https://www.taxtmi.com/caselaws?id=214148 The Tribunal upheld the decision in favor of the respondent, confirming their eligibility for cenvat credit of service tax paid on outward transportation of goods. The Tribunal emphasized that the sales were on FOR destination basis, meeting the criteria specified in a Board's Circular and previous High Court judgments. It noted that prior to April 1, 2008, GTA services for goods transportation from the factory were considered 'input service' in such cases. The Tribunal dismissed the Revenue's appeal, highlighting the satisfaction of conditions for considering the transactions as FOR destination basis and covering GTA services under 'input service'. en-us Wed, 09 Nov 2011 00:00:00 +0530 Mon, 18 Jun 2012 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214148 The Tribunal upheld the decision in favor of the respondent, confirming their eligibility for cenvat credit of service tax paid on outward transportation of goods. The Tribunal emphasized that the sales were on FOR destination basis, meeting the criteria specified in a Board's Circular and previous High Court judgments. It noted that prior to April 1, 2008, GTA services for goods transportation from the factory were considered 'input service' in such cases. The Tribunal dismissed the Revenue's appeal, highlighting the satisfaction of conditions for considering the transactions as FOR destination basis and covering GTA services under 'input service'. Case-Laws Central Excise Wed, 09 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214148