TMI BlogCENVAT Credit Challenges: Determining 'Place of Removal' for Intangible Services in GTA Under Central Excise Act.CENVAT Credit of service tax paid of GTA service - In the case of services which are intangible, place of removal cannot be determined easily and the expression ‘place of removal’ defined in Central Excise Act cannot apply. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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