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2010 (8) TMI 710 - AT - Service TaxGTA services - eligibility of CENVAT credit on the service tax paid on GTA services utilised for outward transportation - Commissioner (Appeals) has not decided on merits the eligibility to credit of service tax on the impugned services and has remanded the matter to the original authority to consider the same in the light of guidelines dated 23-8-2007 issued by the Board. This part of the order of the Commissioner (Appeals) remanding the matter to the original authority is not being challenged by the department - Held that:- no opinion on the merits of the case as to the eligibility of credit on the impugned services as the matter is before the original authority for fresh consideration in pursuance of remand by the Commissioner (Appeals), appeal by Department is rejected
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