https://www.taxtmi.com/caselaws?id=383476 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s decision to disallow credit for GTA Services and Courier Services. It held that the appellant was eligible for credit on outward freight services up to the port of export, based on Circulars and legal precedents. The Tribunal found no evidence to support the Revenue's contention that air freight charges were included in GTA Services. It concluded that the disallowance of credit on both services was unjustified and granted consequential reliefs to the appellant. en-us Mon, 22 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 06:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383476 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s decision to disallow credit for GTA Services and Courier Services. It held that the appellant was eligible for credit on outward freight services up to the port of export, based on Circulars and legal precedents. The Tribunal found no evidence to support the Revenue's contention that air freight charges were included in GTA Services. It concluded that the disallowance of credit on both services was unjustified and granted consequential reliefs to the appellant. Case-Laws Central Excise Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383476