Cenvat credit admissible on GTA services from place of removal upto 1.4.2008

Shalimar Paints Ltd. Vs Commissioner of CGST & Excise (CESTAT Kolkata) As regard admissibility of credit of GTA services, the period involved was prior to 1.4.2008 when the definition of input service was amended by restricting the credit on GTA services from the place of removal to to the place of removal. The issue has otherwise been settled by the Hon’ble Supreme Court in the case of CCE vs. Ultratech Cement Ltd. reported in 2018(9)GSTL337(SC) followed by the Tribunal in the case of Ultratech Cement Ltd. vs. CCE reported in 2019(366)ELT891(Tri. Chd.). Therefore, the credit was rightly...