https://www.taxtmi.com/caselaws?id=262385 The Tribunal dismissed the Revenue's appeal challenging the allowance of Cenvat Credit on GTA services. It upheld the decision based on the interpretation of the 'place of removal' under the Cenvat Credit Rules, 2004 and relevant CBEC Circulars. The Tribunal determined that the point where the sale takes place or where goods are to be sold after clearance from the factory constitutes the 'place of removal'. The decision emphasized that the transfer of property in goods to the buyer at the buyer's premises was crucial in determining the eligibility for Cenvat Credit on GTA services. en-us Fri, 08 May 2015 00:00:00 +0530 Tue, 12 Jan 2016 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262385 The Tribunal dismissed the Revenue's appeal challenging the allowance of Cenvat Credit on GTA services. It upheld the decision based on the interpretation of the 'place of removal' under the Cenvat Credit Rules, 2004 and relevant CBEC Circulars. The Tribunal determined that the point where the sale takes place or where goods are to be sold after clearance from the factory constitutes the 'place of removal'. The decision emphasized that the transfer of property in goods to the buyer at the buyer's premises was crucial in determining the eligibility for Cenvat Credit on GTA services. Case-Laws Service Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262385