https://www.taxtmi.com/caselaws?id=760018 CESTAT Allahabad allowed the appeal regarding CENVAT credit for GTA services on outward freight for goods cleared on FOR basis during 2012-13 to 2016-17. The tribunal noted that while initial denial was based on SC decision in Ultratech Cement Ltd case, Board Circular No.1065/4/2018-CX dated 08.06.2018 clarified that after amendment to Rule 2(l) of CENVAT Credit Rules 2004 effective from 01.03.2008, GTA services are treated as input services up to place of removal. Since supplies were made on FOR basis with duty value determined accordingly, CENVAT credit for GTA services was held admissible. en-us Thu, 22 Aug 2024 00:00:00 +0530 Mon, 14 Oct 2024 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760018 CESTAT Allahabad allowed the appeal regarding CENVAT credit for GTA services on outward freight for goods cleared on FOR basis during 2012-13 to 2016-17. The tribunal noted that while initial denial was based on SC decision in Ultratech Cement Ltd case, Board Circular No.1065/4/2018-CX dated 08.06.2018 clarified that after amendment to Rule 2(l) of CENVAT Credit Rules 2004 effective from 01.03.2008, GTA services are treated as input services up to place of removal. Since supplies were made on FOR basis with duty value determined accordingly, CENVAT credit for GTA services was held admissible. Case-Laws Central Excise Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760018