https://www.taxtmi.com/caselaws?id=765254 The CESTAT Mumbai held that the appellant was entitled to CENVAT credit for service tax paid on Goods Transport Agency services for outward transportation during April-June 2017. The tribunal found that purchase orders contained terms like "Freight: paid by supplier" and "Freight: inclusive," with no separate freight charges to customers. Tax invoices showed dispatch "by road" without separate transportation amounts. The authorities failed to establish documentary evidence that property transfer occurred at buyer's premises. The tribunal concluded that the place of removal was the buyer's premises, not the factory gate, making the appellant eligible for GTA service tax credit. Appeal allowed. en-us Tue, 28 Jan 2025 00:00:00 +0530 Wed, 29 Jan 2025 09:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765254 The CESTAT Mumbai held that the appellant was entitled to CENVAT credit for service tax paid on Goods Transport Agency services for outward transportation during April-June 2017. The tribunal found that purchase orders contained terms like "Freight: paid by supplier" and "Freight: inclusive," with no separate freight charges to customers. Tax invoices showed dispatch "by road" without separate transportation amounts. The authorities failed to establish documentary evidence that property transfer occurred at buyer's premises. The tribunal concluded that the place of removal was the buyer's premises, not the factory gate, making the appellant eligible for GTA service tax credit. Appeal allowed. Case-Laws Central Excise Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765254