https://www.taxtmi.com/caselaws?id=359453 Cenvat credit on service tax paid for GTA services used to transport finished goods from a job worker's premises to the principal manufacturer's depot was found inadmissible. The Tribunal treated the dispute as turning on the meaning of "place of removal" and the scope of "input service" for the relevant period, and followed an earlier Division Bench ruling on the same manufacturer and similar facts that had already denied such credit and was affirmed by the High Court. The later amendment to the definition of input service did not alter that settled position, so the credit claim remained rejected. en-us Tue, 13 Feb 2018 00:00:00 +0530 Tue, 01 May 2018 06:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359453 Cenvat credit on service tax paid for GTA services used to transport finished goods from a job worker's premises to the principal manufacturer's depot was found inadmissible. The Tribunal treated the dispute as turning on the meaning of "place of removal" and the scope of "input service" for the relevant period, and followed an earlier Division Bench ruling on the same manufacturer and similar facts that had already denied such credit and was affirmed by the High Court. The later amendment to the definition of input service did not alter that settled position, so the credit claim remained rejected. Case-Laws Central Excise Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359453