Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 362 - AT - Service TaxCenvat credit on Service Tax paid on the GTA services - during the period from January 2005 to September 2005 - Held that:- As the issue in question is concerned to the extent it related to the period prior to 19-4-2006, the consistent view taken by the Tribunal in CCE, Chandigarh Vs. Nahar Exports Ltd. (2007 (10) TMI 389 - CESTAT, New Delhi) and followed in CCE, Belgaum Vs. Shri Tubes & Steels Pvt. Ltd.[2010 (9) TMI 815 - CESTAT, BANGALORE] is that in view of the explanation clause the assessee would be entitled to avail the benefit of such service tax in order to claim the Cenvat credit thereof - As the period involved in this is case is prior to 19.4.2006 therefore the impugned orders are liable to be set aside - Decided in favour of assessee.
|