https://www.taxtmi.com/caselaws?id=340342 The Member (Judicial) found that the Service Tax paid on 'GTA Service' used for exporting goods qualified as an 'input service' under Rule 2(l) of the CCR, 2004. Relying on the precedent from a High Court case, it was determined that in the context of goods exported on a Free on Board (FOB) basis, the place of removal is at the port of export. Therefore, the CENVAT credit on all export-related services was deemed admissible. As a result, the previous orders were overturned, and the appeals were granted with appropriate relief in accordance with the law. en-us Tue, 10 Jan 2017 00:00:00 +0530 Wed, 08 Mar 2017 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340342 The Member (Judicial) found that the Service Tax paid on 'GTA Service' used for exporting goods qualified as an 'input service' under Rule 2(l) of the CCR, 2004. Relying on the precedent from a High Court case, it was determined that in the context of goods exported on a Free on Board (FOB) basis, the place of removal is at the port of export. Therefore, the CENVAT credit on all export-related services was deemed admissible. As a result, the previous orders were overturned, and the appeals were granted with appropriate relief in accordance with the law. Case-Laws Central Excise Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340342