https://www.taxtmi.com/caselaws?id=338734 Cenvat credit on service tax paid for GTA services used in outward transportation is admissible only if the service is linked to clearance of goods up to the place of removal. The text notes that a depot may constitute the place of removal under Section 4 of the Central Excise Act, 1944, which could support credit where goods are transported up to that depot. However, the supporting documents and statements were not properly examined, so the factual basis for eligibility could not be verified. The matter was remanded for fresh verification and a de novo decision on whether the transportation related to movement of goods up to the depot. en-us Fri, 16 Dec 2016 00:00:00 +0530 Fri, 10 Feb 2017 08:50:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338734 Cenvat credit on service tax paid for GTA services used in outward transportation is admissible only if the service is linked to clearance of goods up to the place of removal. The text notes that a depot may constitute the place of removal under Section 4 of the Central Excise Act, 1944, which could support credit where goods are transported up to that depot. However, the supporting documents and statements were not properly examined, so the factual basis for eligibility could not be verified. The matter was remanded for fresh verification and a de novo decision on whether the transportation related to movement of goods up to the depot. Case-Laws Central Excise Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338734