https://www.taxtmi.com/caselaws?id=314518 CESTAT Ahmedabad held that a job worker manufacturing goods for a principal was entitled to CENVAT credit on service tax paid for outward GTA services. The tribunal determined that since goods were stock transferred from the factory to the principal's depot rather than sold at factory gate, and ownership remained with the principal throughout, the place of removal was the depot where actual sales occurred. The job worker could claim credit for transportation costs from factory to depot under rule 2(l) of 2004 Rules when valuation was determined under section 4A of Central Excise Act. en-us Wed, 14 Feb 2024 00:00:00 +0530 Sat, 15 Jun 2024 18:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314518 CESTAT Ahmedabad held that a job worker manufacturing goods for a principal was entitled to CENVAT credit on service tax paid for outward GTA services. The tribunal determined that since goods were stock transferred from the factory to the principal's depot rather than sold at factory gate, and ownership remained with the principal throughout, the place of removal was the depot where actual sales occurred. The job worker could claim credit for transportation costs from factory to depot under rule 2(l) of 2004 Rules when valuation was determined under section 4A of Central Excise Act. Case-Laws Central Excise Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314518