TaxTMI 
TaxTMI 
Whether service tax paid on GTA service in relation to Export of goods from factory premises to port is eligible for Cenvat Credit?
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....hether service tax paid on GTA service in relation to Export of goods from factory premises to port is eligible for Cenvat Credit? <br>News and Press Release<br>Dated:- 30-10-2008<br><BR>As per the pr....
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....ovisions rule 2(l) of the Cenvat Credit Rules, 2004, cenvat credit of service tax paid on GTA /CHA and other services is available only upto the place of removal. The term place of removal is not def....
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....ined in the provisions of Cenvat Credit Rules, 2004, but a reference is taken from the provisions of Section 4 of the Central Excise Act, 1944 in which the term 'place of removal' has been defined. A....
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....n issue of availability of cenvat credit of service tax paid on GTA service in case of export has been dealt by the CESTAT in a case, reported in 2008 -TMI - 31092 - CESTAT MUMBAI, in which it was hel....
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....d that: "From the circular, it is quite clear that in case where the sale is on FOB/ CIF basis, the place of removal has to be the load port only…………..the decision of the Tribunal in M/s Exce....
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....l Crop Care Ltd.'s case cannot be considered and applied to the cases under consideration………………….." Credit allowed. [For full text of judgment - visit 2008 -TMI - 31092 - CESTAT MUMBAI....
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....)<BR> News - Press release - PIB....