https://www.taxtmi.com/caselaws?id=381300 The Tribunal dismissed the appeals, aligning with the Ultratech Cement judgment's interpretation of the "place of removal" for availing Cenvat Credit on Goods Transport Agency services post-amendment of Rule 2(l) of CCR, 2004. The Tribunal emphasized its legal obligation to follow the Apex Court's decision, which was reaffirmed in the review petition, thereby rejecting the appeals. en-us Thu, 06 Jun 2019 00:00:00 +0530 Fri, 07 Jun 2019 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381300 The Tribunal dismissed the appeals, aligning with the Ultratech Cement judgment's interpretation of the "place of removal" for availing Cenvat Credit on Goods Transport Agency services post-amendment of Rule 2(l) of CCR, 2004. The Tribunal emphasized its legal obligation to follow the Apex Court's decision, which was reaffirmed in the review petition, thereby rejecting the appeals. Case-Laws Central Excise Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381300