CENVAT credit should have been allowed in respect of GTA services used for outward transportation
The Allahabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that Central Value Added Tax ( CENVAT ) credit should be allowed in respect of Goods Transport Agency ( GTA ) services used for outward transportation. The appellant was engaged in the manufacture of forged engineering products (forged flanges)…
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