https://www.taxtmi.com/caselaws?id=380938 The Tribunal allowed the appeal, overturning the disallowance of CENVAT credit on service tax paid for the transportation of Iron ore by a GTA. It held that the Iron ore fell under an exempt category, making the appellant eligible for credit. The Tribunal also affirmed the appellant's eligibility for input services for goods exempt from duty for export. Additionally, it determined that the port of export constituted the place of removal for export goods, contrary to the Commissioner's view, allowing credit for transportation services up to the port. The appeal was granted with necessary consequential relief. 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 The Tribunal allowed the appeal, overturning the disallowance of CENVAT credit on service tax paid for the transportation of Iron ore by a GTA. It held that the Iron ore fell under an exempt category, making the appellant eligible for credit. The Tribunal also affirmed the appellant's eligibility for input services for goods exempt from duty for export. Additionally, it determined that the port of export constituted the place of removal for export goods, contrary to the Commissioner's view, allowing credit for transportation services up to the port. The appeal was granted with necessary consequential relief. Case-Laws Service Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380938