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1. CENVAT Credit - input services - Outward Transport Service - the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service...

2. CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the...

3. CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory...

4. CENVAT Credit - scope of definition of input service - outward transportation of the goods - place of removal - In present case, the buyer was retaining the right even...

5. Cenvat Credit on GTA services for outward transportation charges - cenvat credit of the service tax paid on the outward transportation is eligible and allowed - AT

6. CENVAT Credit - GTA service - whether during the period from 7/2006 to 3/2007 Cenvat Credit is admissible on service of outward transportation - credit not allowed - AT

7. CENVAT Credit - input services - outward transportation of goods (GTA Services) - place of removal - period from 2009-­10 to 2013-14 - Tribunal observed that, Appellants...

8. CENVAT credit - GTA service - outward transportation of cement - as goods have been supplied by the appellant on FOR basis to the buyers place and included the value of...

9. CENVAT Credit - GTA service used for outward transportation of goods - sale being on FOR basis, the place of removal shifts to the buyer’s premises - credit not allowable

10. CENVAT Credit - place of removal for the GTA Services provided under a F.O.R sale contract - The High Court determined that in an F.O.R sale, where ownership remains...

11. CENVAT Credit - input services - outward transportation of its finished goods - In the instant case, the availment of credit on outward transportation from factory gate...

12. CENVAT credit - input service - outward transport - the appellant has paid Service tax in respect of the input service i.e. the outward transportation of the biscuits to...

13. The case involves eligibility of Cenvat Credit on input services used beyond the place of removal. The Appellant failed to provide proper evidence supporting their case....

14. CENVAT credit - input services - outward freight charges for transportation of the goods from the factory/depot of the appellant to the customer’s premises - place of...

15. CENVAT Credit - input services - renting of supply of tangible goods service used beyond the place of removal - it does not fall under the ambit of input service -...