https://www.taxtmi.com/caselaws?id=363120 The Supreme Court upheld the Commissioner(Appeals) decision allowing Cenvat Credit on Service Tax paid for GTA Services used in outward transportation of goods manufactured before 01.04.2008. The Court clarified the definition of 'input service' and emphasized the conditions for coverage under 'place of removal,' ultimately rejecting the Revenue's appeal based on the clarity of the 'place of removal' in the case. en-us Wed, 21 Mar 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363120 The Supreme Court upheld the Commissioner(Appeals) decision allowing Cenvat Credit on Service Tax paid for GTA Services used in outward transportation of goods manufactured before 01.04.2008. The Court clarified the definition of 'input service' and emphasized the conditions for coverage under 'place of removal,' ultimately rejecting the Revenue's appeal based on the clarity of the 'place of removal' in the case. Case-Laws Service Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363120