https://www.taxtmi.com/caselaws?id=245026 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned orders. It clarified the criteria for availing CENVAT credit on service tax for outward transportation of goods under GTA service, emphasizing the accurate determination of the place of removal. By analyzing the definition of "input service" and distinguishing previous case laws, the Tribunal concluded that the denial of CENVAT credit on GTA service was unwarranted. Proper documentation and factual evidence supporting delivery at the customer's premises were pivotal in establishing credit eligibility. en-us Tue, 12 Feb 2013 00:00:00 +0530 Tue, 29 Apr 2014 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245026 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned orders. It clarified the criteria for availing CENVAT credit on service tax for outward transportation of goods under GTA service, emphasizing the accurate determination of the place of removal. By analyzing the definition of "input service" and distinguishing previous case laws, the Tribunal concluded that the denial of CENVAT credit on GTA service was unwarranted. Proper documentation and factual evidence supporting delivery at the customer's premises were pivotal in establishing credit eligibility. Case-Laws Service Tax Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245026