https://www.taxtmi.com/caselaws?id=267697 The Tribunal held that the denial of Cenvat credit for outward GTA used for the transportation of intermediate goods was based on a misinterpretation of the term "place of removal." It determined that as the goods were not sold from the factory but from a different location after further processing, that location constituted the "place of removal." Therefore, the transportation services qualified as input services eligible for Cenvat Credit. The Tribunal allowed the appeal and set aside the order denying the credit, providing any necessary relief as per the law. en-us Thu, 25 Jun 2015 00:00:00 +0530 Tue, 10 Nov 2015 21:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267697 The Tribunal held that the denial of Cenvat credit for outward GTA used for the transportation of intermediate goods was based on a misinterpretation of the term "place of removal." It determined that as the goods were not sold from the factory but from a different location after further processing, that location constituted the "place of removal." Therefore, the transportation services qualified as input services eligible for Cenvat Credit. The Tribunal allowed the appeal and set aside the order denying the credit, providing any necessary relief as per the law. Case-Laws Central Excise Thu, 25 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267697