https://www.taxtmi.com/caselaws?id=754005 The CESTAT NEW DELHI allowed the appeal regarding CENVAT credit on GTA services for outward transportation. The tribunal held that the assessee was entitled to avail CENVAT credit on service tax paid for GTA services used for transporting goods from factory gate/depot to customer premises on FOR destination basis under rule 2(l) of the 2004 Credit Rules. The decision relied on SC precedents in Ultratech Cement and Roofit Industries, which established that place of removal is determinative for valuation purposes. The Commissioner's order denying the credit was set aside. en-us Wed, 05 Jun 2024 00:00:00 +0530 Fri, 14 Jun 2024 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754005 The CESTAT NEW DELHI allowed the appeal regarding CENVAT credit on GTA services for outward transportation. The tribunal held that the assessee was entitled to avail CENVAT credit on service tax paid for GTA services used for transporting goods from factory gate/depot to customer premises on FOR destination basis under rule 2(l) of the 2004 Credit Rules. The decision relied on SC precedents in Ultratech Cement and Roofit Industries, which established that place of removal is determinative for valuation purposes. The Commissioner's order denying the credit was set aside. Case-Laws Central Excise Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754005