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2014 (3) TMI 479 - AT - Service TaxCenvat Credit on GTA service - input services - delivery upto the place of customer - Held that:- place of delivery is the customer's works and the freight charges was also included. - freight was paid by the appellant - The adjudicating authority observed that the insurance policy has not mentioned in particular transportation to a buyer and which is only open and general in nature - There is no force on such finding - There is no requirement that each consignment would cover separate policy. In other words, it is required that insurance policy must be in the name of appellant to claim the benefit of policy in respect of transportation of goods. - the goods were delivered at the customer's premises. - there is no reason to deny the CENVAT credit on GTA service. - Decided in favor of assessee.
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