https://www.taxtmi.com/forum/issue?id=259 The manufacturer of excisable goods can avail Cenvat credit on the GTA service for outward transportation as described; entitlement is governed by the inclusive part of the input service definition and the principal provision addressing clearance from the place of removal, so the availability of credit depends on the statutory definition of input service and the concept of place of removal rather than merely the transport legs. en-us Fri, 22 Sep 2006 12:07:03 +0530 Thu, 23 Jan 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=259 The manufacturer of excisable goods can avail Cenvat credit on the GTA service for outward transportation as described; entitlement is governed by the inclusive part of the input service definition and the principal provision addressing clearance from the place of removal, so the availability of credit depends on the statutory definition of input service and the concept of place of removal rather than merely the transport legs. Discussion-Forum Service Tax Fri, 22 Sep 2006 12:07:03 +0530 https://www.taxtmi.com/forum/issue?id=259