https://www.taxtmi.com/caselaws?id=456253 CESTAT Chennai-LB ruled on CENVAT credit admissibility for service tax paid on GTA outward transportation services following SC judgment in Ultra Tech Cement case and Board circular dated 08.06.2018. The Larger Bench determined that resolution would impact all pending appeals with similar issues across tribunal benches, not just the referring case. For goods cleared on FOR contract basis, authorities must apply SC precedents in Emco Ltd. and Roofit Industries cases, along with Karnataka HC decision in Bharat Fritz Werner case and Board circular to determine CENVAT credit admissibility on GTA services up to place of removal. Reference answered and appeal returned to Division Bench. en-us Thu, 21 Dec 2023 00:00:00 +0530 Tue, 09 Jul 2024 19:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456253 CESTAT Chennai-LB ruled on CENVAT credit admissibility for service tax paid on GTA outward transportation services following SC judgment in Ultra Tech Cement case and Board circular dated 08.06.2018. The Larger Bench determined that resolution would impact all pending appeals with similar issues across tribunal benches, not just the referring case. For goods cleared on FOR contract basis, authorities must apply SC precedents in Emco Ltd. and Roofit Industries cases, along with Karnataka HC decision in Bharat Fritz Werner case and Board circular to determine CENVAT credit admissibility on GTA services up to place of removal. Reference answered and appeal returned to Division Bench. Case-Laws Central Excise Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456253