https://www.taxtmi.com/caselaws?id=761891 The Tribunal set aside the impugned order, allowing the appellant's appeal and granting CENVAT credit on service tax paid for goods transport agency (GTA) services. It held that in sales on FOR destination basis, the "place of removal" shifts to the buyer's premises, making GTA services eligible for CENVAT credit. This decision aligned with a previous Larger Bench ruling, providing clarity on the interpretation of "place of removal" under the CENVAT Credit Rules, 2004, and offering relief to the appellant by affirming their entitlement to credit for transportation services used in delivering goods to the buyer's premises. en-us Tue, 19 Nov 2024 00:00:00 +0530 Tue, 19 Nov 2024 17:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761891 The Tribunal set aside the impugned order, allowing the appellant's appeal and granting CENVAT credit on service tax paid for goods transport agency (GTA) services. It held that in sales on FOR destination basis, the "place of removal" shifts to the buyer's premises, making GTA services eligible for CENVAT credit. This decision aligned with a previous Larger Bench ruling, providing clarity on the interpretation of "place of removal" under the CENVAT Credit Rules, 2004, and offering relief to the appellant by affirming their entitlement to credit for transportation services used in delivering goods to the buyer's premises. Case-Laws Central Excise Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761891