https://www.taxtmi.com/caselaws?id=752321 The Tribunal allowed the appeal, setting aside demands for Cenvat credit and Service Tax liabilities. It ruled that the Appellant rightfully availed Cenvat credit on GTA services for exports, deeming JNPT Mumbai as the place of removal. Additionally, payments to East Central Railways for railway crossing maintenance did not attract Service Tax, as these were part of Railways' statutory functions. Consequently, penalties and demands related to both issues were nullified, granting relief to the Appellant. The decision was pronounced on May 6, 2024. en-us Mon, 06 May 2024 00:00:00 +0530 Wed, 08 May 2024 08:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752321 The Tribunal allowed the appeal, setting aside demands for Cenvat credit and Service Tax liabilities. It ruled that the Appellant rightfully availed Cenvat credit on GTA services for exports, deeming JNPT Mumbai as the place of removal. Additionally, payments to East Central Railways for railway crossing maintenance did not attract Service Tax, as these were part of Railways' statutory functions. Consequently, penalties and demands related to both issues were nullified, granting relief to the Appellant. The decision was pronounced on May 6, 2024. Case-Laws Service Tax Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752321