https://www.taxtmi.com/caselaws?id=429175 The Tribunal ruled in favor of the appellant, allowing them to claim Cenvat credit for the Goods Transport Agency service for outward transportation of goods cleared on FOR destination basis. The decision clarified that in FOR destination transactions, the buyer's premises constitute the "place of removal," entitling the appellant to the credit despite the circular stating otherwise. The Tribunal emphasized the distinction between determining assessable value and Cenvat Credit Rules' application regarding the concept of "place of removal," ultimately granting the appellant the benefit of the credit and overturning the disallowance. en-us Thu, 10 Feb 2022 00:00:00 +0530 Thu, 20 Oct 2022 08:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429175 The Tribunal ruled in favor of the appellant, allowing them to claim Cenvat credit for the Goods Transport Agency service for outward transportation of goods cleared on FOR destination basis. The decision clarified that in FOR destination transactions, the buyer's premises constitute the "place of removal," entitling the appellant to the credit despite the circular stating otherwise. The Tribunal emphasized the distinction between determining assessable value and Cenvat Credit Rules' application regarding the concept of "place of removal," ultimately granting the appellant the benefit of the credit and overturning the disallowance. Case-Laws Service Tax Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429175