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2011 (5) TMI 804 - CESTAT, KOLKATACredit of Service Tax paid in respect of G.T.A. Services - iron ore and coal have been utilized by the Appellants crushing the same to the desired size of 5-18 mm required for manufacture of sponge iron. In the process, some quantity of fines have been generated which have been sold by the Appellants. The case of the Department is that since part of the inputs have been cleared outside the factory, proportionate amount of Service Tax credit should be reversed – Held that:- entire inputs have been taken into use and subjected to crushing. Only the resultant fines have been sold outside. It cannot be said that the inputs have been cleared as such, no provision for reversal of CENVAT Credit of Service Tax paid on transportation of inputs or capital goods, orders passed by the authorities below cannot be sustained and the same are set aside and Appeal is allowed
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