https://www.taxtmi.com/caselaws?id=412347 The Tribunal held that the appellant, M/s. Hindustan Zinc Ltd., is entitled to cenvat credit of service tax paid for utilizing Goods Transport Agency Service for outward transportation of finished goods on FOR destination basis to buyers. The 'place of removal' was determined to be the premises of the buyer, not the factory gate, allowing the appellant to claim the disputed GTA service cenvat credit. The appeals were allowed, the impugned order was set aside, and consequential benefits were granted to the appellant. en-us Wed, 08 Sep 2021 00:00:00 +0530 Thu, 16 Sep 2021 09:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412347 The Tribunal held that the appellant, M/s. Hindustan Zinc Ltd., is entitled to cenvat credit of service tax paid for utilizing Goods Transport Agency Service for outward transportation of finished goods on FOR destination basis to buyers. The 'place of removal' was determined to be the premises of the buyer, not the factory gate, allowing the appellant to claim the disputed GTA service cenvat credit. The appeals were allowed, the impugned order was set aside, and consequential benefits were granted to the appellant. Case-Laws Central Excise Wed, 08 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412347