TMI BlogWhether service tax paid on GTA service in relation to Export of goods from factory premises to port is eligible for Cenvat Credit?X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether service tax paid on GTA service in relation to Export of goods from factory premises to port is eligible for Cenvat Credit? - Commentaries / Editorials Dated:- 30-10-2008 - News - As per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined 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 def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined. An 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was held 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excel 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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