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2015 (6) TMI 1065 - CESTAT, BANGALOREBenefit of service tax paid on GTA Services - availed by them for outward transportation of their final products from the factory gate to their customer's premises - major part of demand involved in the demand is prior to 01.04.2008 - Held that:- the issue for the prior period stands decided by the Hon'ble High Court of Karnataka in the case of Commr. of C.Ex. & S.T., LTU, Bangalore Vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] vide which Larger Bench decision of the Tribunal was upheld. Therefore, in view of the same the period prior to 01.04.2008 would not attract any demand and the matter is remanded to the original adjudicating authority for examining the appellant's claim that their sales were on FOR basis. - Appeals allowed by way of remand
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