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2013 (1) TMI 377 - AT - Service TaxService tax on GTA services - availing the abatement of 75% on the gross taxable value in terms of Notification No.1/2006-ST dated 01.03.2006 - denial of abatement on general declaration filed by GTA service provider - period from April, 2007 to December, 2007 - Held that:- Recently, the Hon ble High Court of Gujarat in the case of CST, Ahmedabad vs. Cadila Pharmaceuticals [2013 (1) TMI 353 - GUJARAT HIGH COURT] has allowed the abatement of CENVAT Credit to the extent of 75% on the basis of the general declarations filed by the respective Goods Transport Agencies. Also see CCE, Rajkot vs. Sunhill Ceramics Pvt. Ltd.[2007 (12) TMI 24 - CESTAT, AHMEDABAD], CCE, Vapi vs. Neral Paper Mills P. Ltd [2008 (12) TMI 121 - CESTAT AHMEDABAD] - in favour of assessee.
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