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2014 (1) TMI 316 - AT - Service TaxDisallowance of CENVAT Credit - Goods Transport Agency - Reverse charge - Authorised Service Station - Business Auxiliary Service - Nexus between GTA and BAS - Held that:- appellant does service two wheelers manufactured by the Company and that the tax on GTA service was remitted for the transport of two wheelers and spares from the manufacturer to the appellant's show room - there is a sufficient and a proximate nexus for availment of cenvat credit earned on remittances of tax on GTA services, for utilization in its output service as authorized service station and provider of BAS - Following decision of Sri Venkanna Motors Pvt. Ltd. vs. Asstt.Commr. of C. Ex. & ST., Hyderabad - [2009 (3) TMI 877 - CESTAT BANGALORE] and C.C.E., Tirupathi vs. Shariff Motors - [2009 (3) TMI 155 - CESTAT, BANGLORE] - Decided in favour of assessee.
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