https://www.taxtmi.com/caselaws?id=166429 The Department's appeal was rejected, and the Commissioner (Appeals)' decision in favor of the respondents was upheld. The case centered on the eligibility of availing Cenvat credit on GTA services for transporting goods from the factory to the port of export. The Commissioner (Appeals) accepted that the GTA services qualified as input services, meeting the conditions for credit based on ownership transfer at the port of export. The interpretation of "place of removal" and reliance on previous judicial decisions supported the respondents' position, emphasizing the significance of ownership transfer in determining credit eligibility. en-us Thu, 03 Feb 2011 00:00:00 +0530 Wed, 24 Sep 2014 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166429 The Department's appeal was rejected, and the Commissioner (Appeals)' decision in favor of the respondents was upheld. The case centered on the eligibility of availing Cenvat credit on GTA services for transporting goods from the factory to the port of export. The Commissioner (Appeals) accepted that the GTA services qualified as input services, meeting the conditions for credit based on ownership transfer at the port of export. The interpretation of "place of removal" and reliance on previous judicial decisions supported the respondents' position, emphasizing the significance of ownership transfer in determining credit eligibility. Case-Laws Central Excise Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166429