Goods Transport Agency Services not eligible for Cenvat Credit

Hindustan Copper Ltd. Vs C.C.E. & S.T. (CESTAT Mumbai) The issues involved in this Appeal is whether GTA service is entitle as an input service in terms of Rule 2(l) of Cenvat Credit Rules, 2004 even after 1.4.2008 on FOR sales i.e. delivery upto the factory gate of the customers, which, according to Revenue, was beyond the place of removal? The appellant is a Government-owned corporation in the Central Public Sector Enterprise under the Ministry of Mines (India), Government of India. During the period from October, 2007 to October, 2010 they availed Cenvat Credit on GTA Services for their...