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2022 (10) TMI 733 - AT - Service TaxCENVAT Credit - service tax paid for availing the Goods Transport Agency Service - despatching finished goods (outward transportation) on FOR destination basis to the buyers - transportation charges have been incurred from the factory gate to the premises of the customers - Place of removal - HELD THAT:- In the facts and circumstances of this case, the ‘place of removal’ is the premises of the buyer, not the factory gate of the seller/appellant, as the finished goods are cleared by the appellant on ‘FOR destination basis’ - the appellant is entitled to Cenvat credit on the GTA service for outward transportation of the goods cleared on FOR destination basis. Appeal allowed - decided in favor of appellant.
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