https://www.taxtmi.com/caselaws?id=338506 The appellant's refund claim for unutilized Cenvat Credit on outward transportation for export beyond the place of removal was partially allowed. The court determined that the service of Goods Transport Agency (GTA) for transporting goods from the factory to the port for clearance of export goods qualified as an input service. Relying on precedents and a Board Circular, the court held that the port of export constituted a place of removal, entitling the appellant to the Cenvat credit for GTA services. The appeal was allowed, granting the appellant the Cenvat credit and admissible refund under Rule 5 of the Cenvat Credit Rules, 2004. en-us Fri, 30 Dec 2016 00:00:00 +0530 Mon, 06 Feb 2017 09:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338506 The appellant's refund claim for unutilized Cenvat Credit on outward transportation for export beyond the place of removal was partially allowed. The court determined that the service of Goods Transport Agency (GTA) for transporting goods from the factory to the port for clearance of export goods qualified as an input service. Relying on precedents and a Board Circular, the court held that the port of export constituted a place of removal, entitling the appellant to the Cenvat credit for GTA services. The appeal was allowed, granting the appellant the Cenvat credit and admissible refund under Rule 5 of the Cenvat Credit Rules, 2004. Case-Laws Central Excise Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338506