https://www.taxtmi.com/caselaws?id=380938 CENVAT credit on GTA service used to transport iron ore up to the port of export was admissible because, in export cases, the port is treated as the place of removal and outward transport to that point falls within credit eligibility. The iron ore remained excisable goods despite attracting nil duty under Notification No. 4/2006-CE, and the Tribunal treated the contrary finding on non-manufacture as unsustainable and beyond the show-cause notice. It also noted that entitlement to the same credit had already attained finality in earlier proceedings, so the assessee succeeded. en-us Fri, 08 Mar 2019 00:00:00 +0530 Sat, 01 Jun 2019 07:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380938 CENVAT credit on GTA service used to transport iron ore up to the port of export was admissible because, in export cases, the port is treated as the place of removal and outward transport to that point falls within credit eligibility. The iron ore remained excisable goods despite attracting nil duty under Notification No. 4/2006-CE, and the Tribunal treated the contrary finding on non-manufacture as unsustainable and beyond the show-cause notice. It also noted that entitlement to the same credit had already attained finality in earlier proceedings, so the assessee succeeded. Case-Laws Service Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380938