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2015 (8) TMI 903 - AT - Service TaxAdmissibility of Cenvat Credit - freight services and GTA services- Held that:- Regarding the issue of admissibility of Cenvat Credit it has been held by Gujarat High Court in the case of Commissioner vs. Dynamic Industries Limited (2014 (8) TMI 713 - GUJARAT HIGH COURT) that point of export is the place of removal in case of exported goods. Reliance placed by the Learned (AR) in the case of M/s Market Systems vs. CCE and ST, Vadodara-II (2014 (6) TMI 33 - CESTAT AHMEDABAD) is not of any help to the Revenue as the same was passed by this bench when the benefit of law laid down by Gujarat High Court in the case of Commissioner vs. Dynamic Industries Limited (Supra) was not available. - Decided in favour of assessee.
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