https://www.taxtmi.com/caselaws?id=759545 The CESTAT NEW DELHI allowed the appeal regarding admissibility of service tax credit for Goods Transport Agency services. The appellant sold products on Free on Road destination basis, paying excise duty including freight. Evidence showed place of removal was customer premises, with ownership transferring upon delivery and appellant bearing transit risks. The Tribunal relied on AMBUJA CEMENTS LTD. precedent and Circular No.1065/4/2018-CX dated 08.06.2018, concluding transportation to customer premises qualified as input service under Cenvat Credit Rules, 2004. The impugned order was set aside as unsustainable. en-us Tue, 01 Oct 2024 00:00:00 +0530 Fri, 04 Oct 2024 08:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759545 The CESTAT NEW DELHI allowed the appeal regarding admissibility of service tax credit for Goods Transport Agency services. The appellant sold products on Free on Road destination basis, paying excise duty including freight. Evidence showed place of removal was customer premises, with ownership transferring upon delivery and appellant bearing transit risks. The Tribunal relied on AMBUJA CEMENTS LTD. precedent and Circular No.1065/4/2018-CX dated 08.06.2018, concluding transportation to customer premises qualified as input service under Cenvat Credit Rules, 2004. The impugned order was set aside as unsustainable. Case-Laws Central Excise Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759545