https://www.taxtmi.com/caselaws?id=195639 The Appellate Tribunal CESTAT Bangalore allowed the appeal, holding that the appellant, a manufacturer of battery-operated electric cars, is entitled to Cenvat credit on service tax paid for GTA services used in transporting export goods to the port of shipment. The judgment clarified that the cost of transportation to the port of shipment forms part of the goods' value, making services availed up to that point eligible as input services under Rule 2(l) of the Cenvat Credit Rules, 2004. The decision aligns with established tribunal decisions and legal principles, providing consequential relief to the appellant. en-us Fri, 23 Sep 2016 00:00:00 +0530 Mon, 06 Nov 2017 21:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195639 The Appellate Tribunal CESTAT Bangalore allowed the appeal, holding that the appellant, a manufacturer of battery-operated electric cars, is entitled to Cenvat credit on service tax paid for GTA services used in transporting export goods to the port of shipment. The judgment clarified that the cost of transportation to the port of shipment forms part of the goods' value, making services availed up to that point eligible as input services under Rule 2(l) of the Cenvat Credit Rules, 2004. The decision aligns with established tribunal decisions and legal principles, providing consequential relief to the appellant. Case-Laws Service Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195639