https://www.taxtmi.com/caselaws?id=259570 The Tribunal upheld the admissibility of cenvat credit for GTA services used for outward transportation of finished goods. The Commissioner (Appeals) set aside the Asstt. Commissioner's disallowance, leading to the sanctioning of refund claims. The Revenue's appeal was dismissed by the Tribunal, affirming the eligibility of cenvat credit for outward transportation services. The judgment emphasized the importance of defining input services for transportation and determining sales on FOR destination basis in allowing cenvat credit. The application of Boards Circular and High Court judgments played a crucial role in establishing the eligibility criteria for cenvat credit in this case. en-us Fri, 05 Sep 2014 00:00:00 +0530 Thu, 14 May 2015 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259570 The Tribunal upheld the admissibility of cenvat credit for GTA services used for outward transportation of finished goods. The Commissioner (Appeals) set aside the Asstt. Commissioner's disallowance, leading to the sanctioning of refund claims. The Revenue's appeal was dismissed by the Tribunal, affirming the eligibility of cenvat credit for outward transportation services. The judgment emphasized the importance of defining input services for transportation and determining sales on FOR destination basis in allowing cenvat credit. The application of Boards Circular and High Court judgments played a crucial role in establishing the eligibility criteria for cenvat credit in this case. Case-Laws Service Tax Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259570