https://www.taxtmi.com/caselaws?id=254977 Refund of unutilised Cenvat credit was held admissible for service tax paid on GTA services used to transport exported goods from the factory to the port of shipment where the exports were on FOB terms. The export documents, including the shipping bill and invoice, showed that the place of removal extended up to the port of shipment, so the outward transportation formed part of the export transaction. On those facts, the GTA service qualified as eligible input service credit under Rule 5 of the Cenvat Credit Rules, 2004, and denial of refund was unsustainable. en-us Mon, 29 Dec 2014 00:00:00 +0530 Mon, 05 Jan 2015 09:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254977 Refund of unutilised Cenvat credit was held admissible for service tax paid on GTA services used to transport exported goods from the factory to the port of shipment where the exports were on FOB terms. The export documents, including the shipping bill and invoice, showed that the place of removal extended up to the port of shipment, so the outward transportation formed part of the export transaction. On those facts, the GTA service qualified as eligible input service credit under Rule 5 of the Cenvat Credit Rules, 2004, and denial of refund was unsustainable. Case-Laws Central Excise Mon, 29 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254977