2012 (8) TMI 24 - AT - Central Excise

CENVAT credit of service tax paid on GTA service which was used for transportation of their final product from factory to the port for export - place of removal of the goods was the port of export Held that - Definition of input service under rule 2(l) of the CENVAT Credit Rules, 2004 will squarely cover the above service which was used by the respondent for transportation of the goods from the factory to the place of removal

Summary

The Appellate Tribunal CESTAT, Bangalore considered whether the respondent could claim CENVAT credit for service tax paid on GTA service used for transporting goods for export. The Tribunal held that the service qualified as an 'input service' under the CENVAT Credit Rules, 2004. The decision was consistent with previous rulings, and the appeal was dismissed.