Cenvat credit on GTA services – service tax paid on C & F ...
Cenvat Credit on GTA Services Permits Service Tax Credit for C & F Services in 100% EOUs; Load Port is Place of Removal.
November 7, 2013
Case Laws Central Excise AT
Cenvat credit on GTA services – service tax paid on C & F services is admissible as credit in the case of 100% EOU in view of the fact that place of removal in the case of C & F exports or FOB exports would be the load port - AT
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