GTA Services received in Place of Removal Falls under Definition of Input Service under Rule 2(1) of CCR: Himachal Pradesh HC sets aside CESTAT Order [Read Order]
CESTAT was not justified in holding that the GTA services in the present case are being received beyond the place of removal and therefore not covered within the definition of Input Service under Rule 2(1) of CENVAT Credit Rules, 2004
The Himachal Pradesh High Court has set aside the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) order, stating that Goods Transport Agency ( GTA ) services received in the place of removal fall under the definition of input service as per Rule 2(1) of the Cenvat Credit Rule ( CCR ), 2004….
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