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 620 - AT - Service TaxInput service credit on GTA service for outward transportation of the goods - period involved from 01.10.2005 to 18.4.2006 and 19.4.2006 to 30.9.2006 - Held that:- Prior to 1.3.2008, the assessee can avail cenvat credit towards payment of service tax on GTA service. Therefore, period in the appeals is prior to 1.3.2008. Hence, the assessee is entitled to avail cenvat credit towards payment of service tax on GTA service. See CCE vs Auro Spinning Mills (2008 - TMI - 31486 - CESTAT NEW DELHI) - Decided in favor of assessee.
|