Buyer’s Premises as ‘Place of Removal’ in FOR Destination Sales: CESTAT allows CENVAT Credit for GTA Services

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) allowed CENVAT credit for Goods Transport Agency (GTA) services, ruling that the buyer’s premises can be considered the place of removal for destination sales. This decision clarifies that CENVAT credit is available for transportation services used to deliver goods to the buyer’s location. The tribunal’s ruling supports businesses in claiming CENVAT credit for transportation costs, thereby reducing their overall tax liability.