https://www.taxtmi.com/caselaws?id=353316 The High Court upheld the Tribunal's decision, affirming the assessee's entitlement to Cenvat credit for GTA services beyond the factory based on the interpretation of the "place of removal" and supported by the Karnataka High Court precedent. The judgment emphasized the importance of factual considerations and contractual arrangements in determining credit eligibility under the Cenvat Credit Rules, 2004, ultimately dismissing the revenue's appeal. en-us Wed, 21 Jun 2017 00:00:00 +0530 Tue, 02 Jan 2018 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353316 The High Court upheld the Tribunal's decision, affirming the assessee's entitlement to Cenvat credit for GTA services beyond the factory based on the interpretation of the "place of removal" and supported by the Karnataka High Court precedent. The judgment emphasized the importance of factual considerations and contractual arrangements in determining credit eligibility under the Cenvat Credit Rules, 2004, ultimately dismissing the revenue's appeal. Case-Laws Service Tax Wed, 21 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353316