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2011 (9) TMI 152 - AT - Service TaxCENVAT Credit of Service Tax- GTA service - Credit of Service Tax paid on GTA service during the period March 2007 to March 2008 has been denied on the ground that the definition of input service does not cover the Service Tax paid on GTA service after removal of the goods from the factory- as such the issue has already been decided by Larger Bench in the case of ABB Limited - (2009 -TMI - 34139 - CESTAT, BANGALORE) - Hon'ble High Court of Karnataka has upheld the view taken by Larger Bench (2011 -TMI - 203985 - KARNATAKA HIGH COURT)- Hon'ble High Court of Karnataka has held that upto 31.03.08, the credit of Service Tax paid on GTA service would be admissible from the place of removal in respect of transportation of goods - amendment 1.4.08, replacing the words 'from the place of removal' by 'upto the place of removal', cannot be read to have retrospective effect - appellant is eligible for credit on Service Tax paid and allow the appeal - - decided in favor of assessee
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