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2011 (7) TMI 615 - AT - Service TaxInput service credit on GTA service for outward transportation of the goods - Revenue denied credit on ground that such service is not covered under the definition of input service as per Rule 2(l) of Cenvat Credit Rules, 2004 - Held that:- This issue has been settled by High Court in the case of ABB Ltd (2011 (3) TMI 248 (HC)) wherein it has been held that the input service credit on outward transportation of the goods is available as the same has formed part of the assessable value. Therefore, appellants are entitled to input service credit on GTA service - Decided in favor of assessee.
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