CENVAT Credit Approved for Storage and Handling Charges of Excisable Gold, Not Transport Services, as Input Service.

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....CENVAT Credit - input services - Services of GTA outward for transport of gold - On going through the relevant invoice of service, the service is not for GTA but it is for storage and handling charges at vaults for safe custody of gold which is excisable good and the same is cleared on payment of duty. Therefore, service related to storage of excisable goods is an input service. - AT....