https://www.taxtmi.com/caselaws?id=219162 The Appellate Tribunal CESTAT, Mumbai, allowed the appeal, determining that in export scenarios, the place of removal extends to the port of shipment. The appellant, a manufacturer availing Cenvat credit on service tax paid for GTA services, successfully argued that transportation services to the port of shipment qualify as input services. Relying on precedents and provisions of the Central Excise Act, the Tribunal held that the appellant was entitled to the credit, granting consequential relief. en-us Mon, 19 Mar 2012 00:00:00 +0530 Tue, 22 Jan 2013 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219162 The Appellate Tribunal CESTAT, Mumbai, allowed the appeal, determining that in export scenarios, the place of removal extends to the port of shipment. The appellant, a manufacturer availing Cenvat credit on service tax paid for GTA services, successfully argued that transportation services to the port of shipment qualify as input services. Relying on precedents and provisions of the Central Excise Act, the Tribunal held that the appellant was entitled to the credit, granting consequential relief. Case-Laws Central Excise Mon, 19 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219162