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2012 (5) TMI 265 - CESTAT, BANGALORECENVAT credits - GTA service availed by them for outward transportation – Held that:- period of dispute in this case is prior to 01/04/2008, the date on which Rule 2(l) of the CENVAT Credit Rules, 2004 was amended by way of substitution of the word 'upto' in place of the word 'from' in clause (ii). till such amendment of the definition of 'input service' given under Rule 2(l), transportation charges incurred by the manufacturer for clearance of the final products from the place of removal stood included in the said definition notwithstanding the clarification issued by the Central Government through Circular dt. 23/8/2007. Accordingly, the appellants are eligible for the credits. appeals are allowed
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