https://www.taxtmi.com/caselaws?id=241663 The Tribunal dismissed the Revenue's appeal, affirming the eligibility of Cenvat credit on Goods Transport Agency (GTA) services for outward transportation of excisable goods exported out of India. The Commissioner (A) determined that for goods meant for export, the place of removal is the port of export, not the factory gate, especially in cases of goods exported on a Free on Board (FOB) basis. Precedents, including a CESTAT order, supported this interpretation. Consequently, the appeal lacked merit and was dismissed, upholding the eligibility of Cenvat credit in such circumstances. en-us Wed, 08 May 2013 00:00:00 +0530 Fri, 22 Nov 2013 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241663 The Tribunal dismissed the Revenue's appeal, affirming the eligibility of Cenvat credit on Goods Transport Agency (GTA) services for outward transportation of excisable goods exported out of India. The Commissioner (A) determined that for goods meant for export, the place of removal is the port of export, not the factory gate, especially in cases of goods exported on a Free on Board (FOB) basis. Precedents, including a CESTAT order, supported this interpretation. Consequently, the appeal lacked merit and was dismissed, upholding the eligibility of Cenvat credit in such circumstances. Case-Laws Service Tax Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241663