Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 613 - AT - Service TaxGTA service - input service credit on GTA service availed by the appellants for outward transportation of finished goods upto port - Revenue contended that input service credit is entitled to the appellants if the assessee has availed services in the course of their business of manufacturing as well as post manufacture, the service has formed part of the assessable value of the goods cleared by them - Held that:- In the case of ABB Ltd (2011 - TMI - 203985 - KARNATAKA HIGH COURT)it has been held that the assessee is entitled to avail input service credit on outward transportation of the goods as in this case there is no dispute that the post manufacture has not formed the part of the assessable value. It is also not disputed this has not been availed by the appellants in the course of business manufacturing. Therefore, the appellants are entitled to avail input service credit on GTA service - Decided in favor of assessee
|