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Central Excise - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

CENVAT Credit - input services - Goods Transport Agency (GTA) ...


CENVAT Credit Allowed for GTA Services: 'Place of Removal' is Buyer's Premises, Not Seller's Factory Gate.

January 5, 2022

Case Laws     Central Excise     AT

CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory gate of the seller, as the finished goods are cleared by the appellant on ‘FOR destination basis’ - the appellant is entitled to cenvat credit on the GTA services for outward transportation of the goods sold on FOR destination basis - AT

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