Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 883 - CESTAT NEW DELHICENVAT credit of Service Tax paid on GTA services - Input servcies - place of removal of goods - Held that:- the purchase orders are on FOR basis and it is the appellant who has to bear the freight and insurance by arranging transportation of the goods. It is also not the Revenue s case that anything more than what has been reflected in the invoices as the cost of goods, stands recovered by the appellant from their buyers in the name of freight and insurance. If that be so, all the expenses incurred up to the buyers premises, which are also reflected in the invoices and adopted by the appellant as an assessable value. It is also not the revenue’s case that freight and insurance is being charged/collected by the appellant separately. - appellants were the owners of the goods upto the place of delivery that is the buyers premises and as such the GTA services so availed by them are to be treated as inputs services. - Cenvat Credit allowed.
|