CENVAT credit available on Freight Paid for transportation of goods from factory to place of removal

CESTAT, BANGAORE BENCH Commissioner of Central Excise, Visakhapatnam V/s. GMR Industries Ltd. Appeal no. e/105 of 2010 DECEMBER 30, 2011 ORDER 1. After examining the records and hearing both sides, I note that the short question which has to be considered in this case is whether the respondent is entitled to claim CENVAT credit of service tax paid by themselves on GTA service which was used for transportation of their final product from factory to the port for export. The respondent recovered FOB value from the foreign buyer, implying that the ownership of the goods vested in ...