https://www.taxtmi.com/caselaws?id=341721 GTA services used for outward transportation of goods up to the destination may qualify as eligible input services for Cenvat credit when the contractual terms and sale conditions show that delivery at destination forms part of the transaction, and the place of sale is determined by the contract and the Sale of Goods Act, 1930. Service tax paid under reverse charge on such transportation, and allied export services, may also enter the credit pool if supported by proper evidence. Where relevant documents could not earlier be produced because of disturbed factory conditions, the matter may be sent back for fresh consideration so the original authority can examine the evidence. en-us Mon, 10 Apr 2017 00:00:00 +0530 Wed, 07 Jun 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341721 GTA services used for outward transportation of goods up to the destination may qualify as eligible input services for Cenvat credit when the contractual terms and sale conditions show that delivery at destination forms part of the transaction, and the place of sale is determined by the contract and the Sale of Goods Act, 1930. Service tax paid under reverse charge on such transportation, and allied export services, may also enter the credit pool if supported by proper evidence. Where relevant documents could not earlier be produced because of disturbed factory conditions, the matter may be sent back for fresh consideration so the original authority can examine the evidence. Case-Laws Central Excise Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341721