https://www.taxtmi.com/caselaws?id=180970 Input tax credit on GTA, CHA and wharfage services used for moving goods from the factory to the port and clearing them at the port was examined against the Board's clarification and the competing view that outward transport after factory clearance was not a Cenvatable service. The assessee's reliance on the port as the place of removal was found not to be prima facie rebutted at that stage, and the Revenue's cited Tribunal ruling had lost finality because the matter was pending before the High Court and a Larger Bench. On that basis, a prima facie case for interim relief was made out, and waiver of pre-deposit with stay of recovery was granted. en-us Mon, 28 Jan 2008 00:00:00 +0530 Tue, 05 Apr 2016 12:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180970 Input tax credit on GTA, CHA and wharfage services used for moving goods from the factory to the port and clearing them at the port was examined against the Board's clarification and the competing view that outward transport after factory clearance was not a Cenvatable service. The assessee's reliance on the port as the place of removal was found not to be prima facie rebutted at that stage, and the Revenue's cited Tribunal ruling had lost finality because the matter was pending before the High Court and a Larger Bench. On that basis, a prima facie case for interim relief was made out, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Service Tax Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180970