https://www.taxtmi.com/caselaws?id=425266 For the period before 01.04.2008, GTA service tax credit on transportation of finished goods from the factory to depots and customers was admissible because the then-existing input service definition covered services used for clearance of final products from the place of removal, and the amendment effective from 01.04.2008 did not apply retrospectively. The concept of place of removal, including depots and branches, supported credit for transport to the first point of delivery. Credit also could not be denied on the basis of alleged lack of proof of reverse-charge payment where that objection was not raised in the show-cause notice, since adjudication cannot travel beyond the notice. The impugned order was set aside and consequential relief followed. en-us Tue, 19 Jul 2022 00:00:00 +0530 Wed, 20 Jul 2022 09:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425266 For the period before 01.04.2008, GTA service tax credit on transportation of finished goods from the factory to depots and customers was admissible because the then-existing input service definition covered services used for clearance of final products from the place of removal, and the amendment effective from 01.04.2008 did not apply retrospectively. The concept of place of removal, including depots and branches, supported credit for transport to the first point of delivery. Credit also could not be denied on the basis of alleged lack of proof of reverse-charge payment where that objection was not raised in the show-cause notice, since adjudication cannot travel beyond the notice. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Tue, 19 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425266